Commonwealth Numbered Acts

INCOME TAX (FORMER COMPLYING SUPERANNUATION FUNDS) ACT 1994 No. 171 of 1994 - SECT 3

3. Income tax is imposed on the taxable income of a non-complying
superannuation fund within the meaning of Part IX of the
Income Tax Assessment  Act 1936 , to the extent that the taxable income is
attributable to the inclusion of an amount in the fund's assessable income
under section 288A of that Act.