Commonwealth Consolidated Acts

TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT (NO. 2) 2002 - SCHEDULE 5

Income Tax Assessment Act 1936

1   Subparagraphs 82AAT(2)(a)(i) and (ii)

Omit "$3,000", substitute "$5,000".

2   Application of amendment

The amendment made by item   1 applies in relation to assessments for the 2002 - 2003 year of income and later years of income.