Commonwealth Numbered Acts

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

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.