Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 3 AMENDMENTS RELATING TO SUPERANNUATION
Part 2 INCOME TAX ASSESSMENT ACT 1936
Division 15 Roll-over annuities bought from life assurance companies
93 Paragraph 27A(12)(c)
Add at the end:
"(iii) if the annuity is purchased from a life assurance company - is an Australian policy (as defined by subsection 110(1)).".
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