Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)

Schedule 3   AMENDMENTS RELATING TO SUPERANNUATION

Part 2   INCOME TAX ASSESSMENT ACT 1936

Division 14   Pension or annuity paid from non-complying superannuation fund

89   Subsection 27H(4) (definition of 'annuity')

Omit the definition, substitute:

"'annuity' includes:

(a) a superannuation pension; and

(b) a pension or annuity paid from a fund that is an eligible non-resident non-complying superannuation fund when the payment is made;

but does not include an annuity that is a qualifying security for the purposes of Division 16E;".