Taxation Laws Amendment Act (No. 3) 1994 (138 of 1994)

Part 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 12   Amendments relating to reasonable benefits limits

Sub-Division B   Tax file number where interim determination

100   Interim determinations

Section 140T of the Principal Act is amended:

(a) by omitting from subsection (2) "If" and substituting "Subject to subsection (2A), if";
          

(b) by inserting after subsection (2) the following subsection:
          

(Exception in case of death benefit ETPs)

"(2A) Subsection (2) does not apply if:

(a) the ETP is made in relation to the recipient as a result of the death of the recipient; and

(b) the Commissioner is satisfied that the recipient has a tax file number.".