Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1992 No. 208 of 1992 - SECT 46

46.(1) The amendments made by this Division apply to:

   (a)  an ETP made on or after 1 July 1992; and

   (b)  an ETP made before 1 July 1992 where:

        (i)    the roll-over period ended on or after 1 July 1992; and

        (ii)   no part of the ETP was rolled-over before 1 July 1992. (Amounts
               deemed to have been rolled-over before 1 July 1992 if cheque
               posted before that date)

(2) For the purposes of subsection (1), if:

   (a)  an amount is paid as mentioned in paragraph 27A(12)(a), (b) or (c) of
        the Principal Act; and

   (b)  the amount is paid by cheque; and

   (c)  the cheque was posted before 1 July 1992; the amount is taken to have
        been paid before 1 July 1992.