Income Tax Assessment Amendment Act (No. 3) 1984 No. 47 of 1984 - SECT 32 Exemption of income attributable to superannuation policies and certain annuities

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Income Tax Assessment Amendment Act (No. 3) 1984 No. 47 of 1984 - SECT 32

Exemption of income attributable to superannuation policies and certain annuities


32. Section 112A of the Principal Act is amended-

(a) by omitting from sub-section (1) ''superannuation'' and substituting
''eligible'';

(b) by omitting from sub-section (2) ''superannuation'' and substituting
''eligible''; and

   (c)  by adding at the end thereof the following sub-section:

''(5) In this section, 'policy' means a life assurance policy.''.

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