Taxation Laws Amendment (Superannuation) Act 1993 (Repealed) (7 of 1993)

PART 3   AMENDMENT OF THE INCOME TAX RATES ACT 1986

Division 2   Amendments relating to the tax treatment of the excessive component of ETPs

43   Application

The amendments made by this Division apply to assessments for the 1994-95 year of income and for all later years of income.