Superannuation Legislation Amendment Act (No. 3) 1999 (121 of 1999)

Schedule 2  

Income Tax Assessment Act 1936

6   At the end of section 161

Add:

(3) Nothing in this section prevents an approval by the Commissioner of a form of return under section 36A of the Superannuation Industry (Supervision) Act 1993 from requiring or permitting a return under that section to be attached to, or physically to form part of, a return under this section.

Note: However, the rules applicable to a return under section 36A of the Superannuation Industry (Supervision) Act 1993 are those specified in that Act.