Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 3 AMENDMENTS RELATING TO SUPERANNUATION
Part 2 INCOME TAX ASSESSMENT ACT 1936
Division 3 Non-complying superannuation funds that were previously complying superannuation funds
18 Object
The object of this Division is to provide for a non-complying superannuation fund that was previously a complying superannuation fund to be liable for tax on the value of its assets less any undeducted contributions in the fund.
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