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

Schedule 3   AMENDMENTS RELATING TO SUPERANNUATION

Part 2   INCOME TAX ASSESSMENT ACT 1936

Division 13   To make certain amendments to Subdivision AA of Division 2 of Part III in consequence of the amendments made by Divisions 11 and 12

84   After subsection 27A(12B)

Insert:

"(12BA) Despite subsection (12), a payment from a non-resident superannuation fund is not a qualifying eligible termination payment.".