Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)
Schedule 3 VARIOUS AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
Part 4 SUPERANNUATION AND DETERMINATION OF LIFE EXPECTATION FACTOR
32 Subsection 27H(4) (definition of life expectation factor)
Omit all the words after "at the time", substitute "at the beginning
of the period to which the first payment of the annuity relates;".