Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 3 AMENDMENTS RELATING TO SUPERANNUATION
Part 2 INCOME TAX ASSESSMENT ACT 1936
Division 12 Lump sum payments from certain non-resident superannuation funds
75 Subsection 27A(1)
Insert:
"'eligible non-resident non-complying superannuation fund' means a non-resident superannuation fund that:
(a) is a continuously non-complying superannuation fund (as defined in subsection 267(1)); or
(b) is a non-complying superannuation fund that ceased, or last ceased, to be a complying superannuation fund on or after 1 July 1995;".
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