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
16 Section 272
Omit all the words after "taxpayer", substitute:
"and:
(a) if the eligible entity is a non-resident superannuation fund in relation to the year of income concerned – a non-resident; or
(b) otherwise - a resident.".
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