Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)
Schedule 2 Consequential amendments relating to Schedule 1 repeals etc.
Part 1 Amendments: general
Income Tax Assessment Act 1936
126 Subsection 6(1) (at the end of paragraph (b) of the definition of foreign superannuation fund )
Add "(even if pensions are paid out of the fund to the latter persons)".