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

Schedule 3   AMENDMENTS RELATING TO SUPERANNUATION

Part 2   INCOME TAX ASSESSMENT ACT 1936

Division 16   Amounts paid by Part IX entities that are subject to tax under Part XI

97   Subsection 23AK(1)

Add at the end:

"(i) if the payment is of a kind referred to in paragraph 603(1)(h) - the payment is exempt from tax to the extent of the debit.".