Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 3 AMENDMENTS RELATING TO SUPERANNUATION
Part 2 INCOME TAX ASSESSMENT ACT 1936
Division 1 Resident and non-resident superannuation funds
10 After subsection 6(7)
Insert:
"(7A) A provident, benefit, superannuation or retirement fund does not fail to meet the requirement set out in paragraph (b) of the definition of 'foreign superannuation fund' in subsection (1) merely because pensions are paid out of the fund to residents of Australia or of a Territory.".
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