Commonwealth Numbered Acts

OCCUPATIONAL SUPERANNUATION (REASONABLE BENEFIT LIMITS) AMENDMENT ACT 1990 No. 61, 1990 - SECT 21

21. Section 274 of the Principal Act is amended by adding at the end the
following subsection:

"(10) Subject to this Division, the following transfers of amounts between
superannuation funds are taxable contributions:
  (a)  a transfer of an amount from a complying superannuation        fund to
a non-complying superannuation fund;

   (b)  a transfer of an amount from a non-complying
superannuation fund (other than a continuously non-complying
superannuation fund) to a non-complying superannuation fund.".