Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 3) 1994 No. 138 of 1994 - SECT 105

105. The object of this Subdivision is to provide for the qualifying portions
of ETPs previously received by a person to be counted in determining whether a
superannuation pension or annuity that does not meet the pension and annuity
standards is to be assessed against the person's lump sum RBL.