Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)

Schedule 3   AMENDMENTS RELATING TO SUPERANNUATION

Part 2   INCOME TAX ASSESSMENT ACT 1936

Division 5   Withholding tax exemptions for certain interest, dividend and royalty income of overseas superannuation funds

30   Object

The object of this Division is to abolish withholding tax exemptions for certain interest, dividend and royalty income of overseas superannuation funds.