Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 2) 1994No. 82, 1994 - SECT 19

19. Section 221YHZA of the Principal Act is amended by omitting paragraph
(2B)(b) and substituting the following paragraph:

"(b) so much of a payment that became payable at the end of the term of the
investment as does not exceed:

        (i)    the amount that, under section 159GQ, would have been included
               in the investor's assessable income for the year of income in
               which the end of the term occurred; if:

        (ii)   any adoption of an accounting period in lieu of a year of
               income were ignored for the purposes of this paragraph and the
               application of Division 16E of Part III in relation to this
               paragraph.".