Taxation Laws Amendment (Superannuation) Act 1993 (7 of 1993)
PART 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 7 Amendments to extend the meaning of annuities
31 Interpretation
Section 116E of the Principal Act is amended by inserting in subsection (1) the following definition:
" 'annuity' has the same meaning as in section 3 of the Occupational Superannuation Standards Act 1987;".
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