Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 3 AMENDMENTS RELATING TO SUPERANNUATION
Part 2 INCOME TAX ASSESSMENT ACT 1936
Division 2 Residency assumptions relating to superannuation funds, approved deposit funds and pooled superannuation trusts
14 Object
The object of this Division is to make provision relating to the residency assumptions made in working out the taxable income of superannuation funds, approved deposit funds and pooled superannuation trusts.
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