Superannuation Legislation Amendment Act (No. 2) 1999 (96 of 1999)
Schedule 2 Non-arm's length trust distributions etc. to superannuation and similar funds
Income Tax Assessment Act 1936
Subject to item 4, the amendments made by this Schedule apply to income derived after 2 pm by standard time in the Australian Capital Territory on 25 November 1997 (the commencement time ).