Taxation Laws Amendment Act (No. 2) 1996 (76 of 1996)
Schedule 1 Amendment of the Income Tax Assessment Act 1936: various measures
Part 2 Complying funds: expenses of investing in pooled superannuation trusts or life assurance policies
The amendments made by this Part apply to assessments for the year of income in which 1 July 1988 occurred and all later years of income.