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

Schedule 3   AMENDMENTS RELATING TO SUPERANNUATION

Part 2   INCOME TAX ASSESSMENT ACT 1936

Division 14   Pension or annuity paid from non-complying superannuation fund

88   After subsection 27H(1)

Insert:

"(1A) An annuity paid from a fund that is an eligible resident non-complying superannuation fund when the payment is made is exempt from income tax.".