Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 3) 1994 No. 138 of 1994 - SECT 102

102. The object of this Subdivision is:

   (a)  to remove the exemption, for trustees of superannuation funds, from
        giving notice under section 140M of the Principal Act in relation to
        ETPs equal to or less than $5,000; and

   (b)  to require the Insurance and Superannuation Commissioner to give
        notice under that section in relation to ETPs exceeding $5,000.