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 A Certain commutation ETPs, pensions and annuities to be in excess of RBLs
98 Application
The amendments made by this Subdivision apply to:
(a) ETPs paid on or after 1 July 1994; and
(b) superannuation pensions and annuities where the commencement day (within the meaning of section 140C of the Principal Act) is on or after 1 July 1994.
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