Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 3 AMENDMENTS RELATING TO SUPERANNUATION
Part 2 INCOME TAX ASSESSMENT ACT 1936
Division 13 To make certain amendments to Subdivision AA of Division 2 of Part III in consequence of the amendments made by Divisions 11 and 12
84 After subsection 27A(12B)
Insert:
"(12BA) Despite subsection (12), a payment from a non-resident superannuation fund is not a qualifying eligible termination payment.".
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