Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)

Schedule 3   AMENDMENTS RELATING TO SUPERANNUATION

Part 2   INCOME TAX ASSESSMENT ACT 1936

Division 13   To make certain amendments to Subdivision AA of Division 2 of Part III in consequence of the amendments made by Divisions 11 and 12

82   Subsection 27A(1) (definition of 'superannuation fund')

(a) Omit subparagraph (ia) of paragraph (a), substitute:

"(ia) a fund that is or has been a non-resident superannuation fund in relation to any year of income;".

(b) Add at the end (but not as part of paragraph (b) of the definition) "but does not include an eligible resident non-complying superannuation fund or an eligible non-resident non-complying superannuation fund".