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 C Payer notification obligations
102 Object
The object of this Subdivision is:
(a) to remove the exemption, for trustees of superannuation funds, from giving notice under section 140M of the Principal Act in relation to ETPs equal to or less than $5,000; and
(b) to require the Insurance and Superannuation Commissioner to give notice under that section in relation to ETPs exceeding $5,000.
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