INCOME TAX (FORMER NON-RESIDENT SUPERANNUATION FUNDS) ACT 1994 NO. 172, 1994 

INCOME TAX (FORMER NON-RESIDENT SUPERANNUATION FUNDS) ACT 1994 NO. 172, 1994 
- TABLE OF PROVISIONS

1. Short title  
2. Commencement  
3. Imposition of tax  

 
(Assented to 16 December 1994)
INCOME TAX (FORMER NON-RESIDENT SUPERANNUATION FUNDS) ACT 1994 No. 172 of 1994
- LONG TITLE

   An Act to impose income tax on the net previous income of
      resident superannuation funds that were previously
              non-resident superannuation funds

INCOME TAX (FORMER NON-RESIDENT SUPERANNUATION FUNDS) ACT 1994 No. 172 of 1994
- SECT 1
Short title

  1. This Act may be cited as the Income Tax (Former Non-resident
Superannuation Funds) Act 1994.

(Minister's second reading speech made in -
          House of Representatives on 14 November 1994
          Senate on 5 December 1994)

INCOME TAX (FORMER NON-RESIDENT SUPERANNUATION FUNDS) ACT 1994 No. 172 of 1994
- SECT 2
Commencement

  2. This Act commences on the day on which it receives the Royal Assent.

INCOME TAX (FORMER NON-RESIDENT SUPERANNUATION FUNDS) ACT 1994 No. 172 of 1994
- SECT 3
Imposition of tax

  3. Income tax is imposed on the taxable income of a resident superannuation
fund within the meaning of the Income Tax Assessment Act 1936, to the extent
that the taxable income is attributable to the inclusion of an amount in the
fund's assessable income under section 288B of that Act.