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
83 Subsection 27A(1) (definition of 'taxed superannuation fund')
Add at the end:
"and (c) is a resident superannuation fund in relation to the year of income in which the ETP was made;".
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