Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1992 No. 208 of 1992 - SECT 74

74. Section 3 of the Principal Act is amended by inserting in subsection (1)
the following definitions:

"'annuity' includes a benefit provided by a life assurance company or a
registered organisation, where the benefit is taken, under the regulations, to
be an annuity for the purposes of this Act;
'pension' includes a benefit provided by a fund, where the benefit is taken,
under the regulations, to be a pension for the purposes of this Act;".