TAXATION LAWS AMENDMENT ACT (No. 3) 1994 No. 138 of 1994 - SECT 98 Application

TAXATION LAWS AMENDMENT ACT (No. 3) 1994 No. 138 of 1994 - SECT 98

98. The amendments made by this Subdivision apply to:

   (a)  ETPs paid on or after 1 July 1994; and

   (b)  superannuation pensions and annuities where the commencement day
        (within the meaning of section 140C of the Principal Act) is on or
        after 1 July 1994.