Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Bill

  • enacted
40 Section EX 29 amended (Attributing interests in FIFs)
  • (1) Replace section EX 29(3) with:

    Category 2: FIF superannuation interest
    • (3) The second category is a FIF superannuation interest, held as a beneficiary or a member.

    (2) In section EX 29, list of defined terms,—

    • (a) insert FIF superannuation interest:

    • (b) delete foreign superannuation scheme.