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 D Superannuation pensions and annuities not meeting standards
106 Assessment of benefits against lump sum RBL
Section 140ZF of the Principal Act is amended by inserting after paragraph (3)(b) the following word and paragraph:
"and (ba) the qualifying portions of any ETPs previously received by the person;".
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