Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 2) 1992No. 80, 1992 - SECT 4

4. Section 6 of the Principal Act is amended by omitting subparagraph
(a)(iii) of the definition of "resident" or "resident of Australia" in
subsection (1) and substituting the following subparagraph:

"(iii) who is:

                (A)  a member of the superannuation scheme established by deed
                     under the Superannuation Act 1990; or

                (B)  an eligible employee for the purposes of the
                     Superannuation  Act 1976 ; or

                (C)  the spouse, or a child under 16, of a person covered by
                     sub-subparagraph (A) or (B); and".