Commonwealth Numbered Acts

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TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1993 No. 7 of 1993 - SECT 60

Reduction of charge percentage where contribution made to fund other than defined benefit superannuation scheme
60. Section 23 of the Principal Act is amended by inserting after subsection
(8) the following subsection: (Contribution made when conversion notice has
effect not to be taken into account under this section)

"(8A) A contribution to a superannuation fund made by an employer for the
benefit of an employee at a time when a conversion notice has effect in
relation to the fund is not at any time to be taken into account under this
section.". 


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