Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 3 AMENDMENTS RELATING TO SUPERANNUATION
Part 3 INCOME TAX ACT 1986
102 Section 5
Add at the end:
"(5) This Act does not impose tax upon the taxable income of a non-complying superannuation fund within the meaning of Part IX of the Assessment Act, to the extent that the taxable income is attributable to the inclusion of an amount in the fund's assessable income under section 288A of that Act.
"(6) This Act does not impose tax upon the taxable income of a resident superannuation fund, to the extent that the taxable income is attributable to the inclusion of an amount in the fund's assessable income under section 288B of that Act.".
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