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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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