Income Tax (Companies and Superannuation Funds) Amendment Act 1978 (Cth)

INCOME TAX (COMPANIES AND SUPERANNUATION FUNDS) AMENDMENT ACT 1978

No. 174 of 1978

An Act to amend the Income Tax (Companies and Superannuation Funds) Act 1978.

BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:

Short title

1. This Act may be cited as the Income Tax (Companies and Superannuation Funds) Amendment Act 1978.

Commencement

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Interpretation

3. Section 5 of the Income Tax (Companies and Superannuation Funds) Act 1978 is amended by inserting”, 128t” after “128b” in sub-section (2).