Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1992 No. 208 of 1992 - SECT 34

34. Section 27A of the Principal Act is amended:

   (a)  by inserting in subsection (1) the following definitions:

"'annuity' has the same meaning as in section 3 of the Occupational
Superannuation Standards Act 1987;
'pension' has the same meaning as in section 3 of the Occupational
Superannuation Standards Act 1987;";
(b) by adding at the end of paragraph (b) of the definition of "eligible
annuity" in subsection (1) the following subparagraph:

"(vii) if the annuity is of a kind specified in the regulations-the annuity is
taken, under the regulations, to meet the annuity standards;".