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

Schedule 3   AMENDMENTS RELATING TO SUPERANNUATION

Part 2   INCOME TAX ASSESSMENT ACT 1936

Division 11   Lump sum payments made from resident non-complying superannuation funds

70   Subsection 27A(1) (definition of 'eligible termination payment')

Insert after paragraph (m):

"(ma) a payment from a fund that is an eligible resident non-complying superannuation fund, or an eligible non-resident non-complying superannuation fund, when the payment is made;".