Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)
Schedule 9 Overseas superannuation payments
Income Tax Assessment Act 1936
4 At the end of subsection 274(10)
; (d) if an amount is transferred from an eligible non-resident non-complying superannuation fund to a complying superannuation fund in relation to a taxpayer - so much of the amount as is specified in an election made by the taxpayer under subsection 27CAA(3).