Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 3 AMENDMENTS RELATING TO SUPERANNUATION
Part 2 INCOME TAX ASSESSMENT ACT 1936
Division 15 Roll-over annuities bought from life assurance companies
91 Object
The object of this Division is to require roll-over annuities bought from life assurance companies to be in the form of Australian policies.
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