Commonwealth Numbered Regulations

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INCOME TAX AMENDMENT REGULATIONS 2005 (NO. 2) (SLI NO 33 OF 2005) - SCHEDULE 1

Amendment taken to have commenced on 1 July 2004

(regulation 3)

   

1            After Part 9

insert

Part 9A                Taxation of superannuation business and related business

170          Segregated current pension assets — prescribed pensions

                For subsections 273A (2) and (3) of the Act, an allocated pension (within the meaning of the Superannuation Industry (Supervision) Regulations 1994 ) is a prescribed pension.


 



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