Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)

Schedule 2   Consequential amendments relating to Schedule 1 repeals etc.

Part 1   Amendments: general

Income Tax Assessment Act 1936

126   Subsection 6(1) (at the end of paragraph (b) of the definition of foreign superannuation fund )

Add "(even if pensions are paid out of the fund to the latter persons)".