Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 (44 of 1999)
Schedule 7 Consequential amendment of Acts
Income Tax Assessment Act 1936
67 Subsection 116E(1) (definition of annuity)
Repeal the definition, substitute:
annuity means:
(a) an annuity, within the meaning of the Superannuation Industry (Supervision) Act 1993; or
(b) a pension, within the meaning of the Retirement Savings Accounts Act 1997.