Commonwealth Numbered Acts

Income Tax Assessment Amendment Act (No. 3) 1984 No. 47 of 1984 - SECT 61

61. (1) Notwithstanding the amendments made by sections 12 and 15, where the
period in respect of which an annuity was first payable commenced before 1
July 1983, section 26AA of the Principal Act continues to apply in relation to
the annuity and, subject to sub-section (2) of this section, section 27H of
the Principal Act as amended by this Act does not apply in relation to the
annuity.

(2) Nothing in sub-section (1) affects the application of section 27H of the
Principal Act as amended by this Act to a payment of a supplement to an
annuity, being a payment that is not a payment of an annuity.