Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 3 AMENDMENTS RELATING TO SUPERANNUATION
Part 2 INCOME TAX ASSESSMENT ACT 1936
Division 15 Roll-over annuities bought from life assurance companies
94 Application
The amendments made by this Division apply in relation to amounts paid to a life assurance company on or after 1 July 1994.