Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 3 AMENDMENTS RELATING TO SUPERANNUATION
Part 2 INCOME TAX ASSESSMENT ACT 1936
Division 14 Pension or annuity paid from non-complying superannuation fund
88 After subsection 27H(1)
Insert:
"(1A) An annuity paid from a fund that is an eligible resident non-complying superannuation fund when the payment is made is exempt from income tax.".
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