Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 3 AMENDMENTS RELATING TO SUPERANNUATION
Part 2 INCOME TAX ASSESSMENT ACT 1936
Division 5 Withholding tax exemptions for certain interest, dividend and royalty income of overseas superannuation funds
30 Object
The object of this Division is to abolish withholding tax exemptions for certain interest, dividend and royalty income of overseas superannuation funds.
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