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
34 Application
The amendments made by this Division apply in relation to income derived by a fund after whichever is the later of the commencement of this Division or the beginning of the 1994-95 year of income of the fund.
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