Taxation Laws Amendment (Self Assessment) Act 1992 (101 of 1992)
SCHEDULE 4 FURTHER AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
* Subsection 275(1)
Omit the subsection, substitute:
"(1) Subject to this section, the trustee of a complying superannuation fund or complying ADF ('transferor') may agree with a particular life assurance company, registered organisation or PST ('transferee') that this section is to apply in relation to a year of income ('transferor's year of income') and to the transferor and transferee in relation to an amount specified in the agreement.".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
