Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 3 AMENDMENTS RELATING TO SUPERANNUATION
Part 2 INCOME TAX ASSESSMENT ACT 1936
Division 11 Lump sum payments made from resident non-complying superannuation funds
70 Subsection 27A(1) (definition of 'eligible termination payment')
Insert after paragraph (m):
"(ma) a payment from a fund that is an eligible resident non-complying superannuation fund, or an eligible non-resident non-complying superannuation fund, when the payment is made;".
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