Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 3) 1994 No. 138 of 1994 - SECT 15

15. Section 102AAU of the Principal Act is amended by omitting from paragraph
(1)(b) "other than eligible designated concession income in relation to any
listed country in relation to the year of income;" and substituting the
following words and subparagraphs "other than:

        (i)    eligible designated concession income in relation to any listed
               country in relation to the year of income; or

        (ii)   amounts included under section 529 in the assessable income of
               the trust estate of the year of income;".