Taxation Laws Amendment Act (No. 2) 1994 (82 of 1994)
Part 3 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 8 Amendments relating to constitutionally protected superannuation funds
Section 267 of the Principal Act is amended by omitting from subsection (1) the definition of "constitutionally protected fund" and substituting the following definition:
"'constitutionally protected fund' means a fund that is declared by the regulations to be a constitutionally protected fund;".