TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1993 No. 7 of 1993 - SECT 4 Fixed interest complying ADFs-exemption of income attributable to certain 25 May 1988 deposits

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TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1993 No. 7 of 1993 - SECT 4

Fixed interest complying ADFs-exemption of income attributable to certain 25 May 1988 deposits

4. Section 290A of the Principal Act is amended:
(a) by omitting "either or both" from paragraph (a) of the definition of

"fixed interest complying ADF" in subsection (4) and substituting "any one or
more";
(b) by inserting after subparagraph (a)(i) of the definition of "fixed
interest complying ADF" in subsection (4) the following subparagraph:

"(ia) any profit arising on the disposal, redemption, cancellation or maturity
of a security (within the meaning of Division 10);".

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