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Income Tax Assessment Act 1936

27A(1)

Tax Laws Amendment (2006 Measures No. 7) Act 2007 ( 12/04/2007)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl1

12/04/2007 Amended definition of 'eligible termination payment'

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 ( 14/09/2006)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl192

14/09/2006 Amended component of 'CGT exempt component'

3-Sch2-Cl193

14/09/2006 Amended component of 'CGT exempt component'

3-Sch2-Cl194

14/09/2006 Amended definition of 'eligible termination payment'

Tax Laws Amendment (Superannuation Contributions Splitting) Act 2005 ( 14/12/2005)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl1

14/12/2005 Inserted definition 'contributions-splitting ETP'

3-Sch1-Cl10

14/12/2005 Amended definition of 'eligible termination payment'

3-Sch1-Cl11

14/12/2005 Amended definition of 'eligible termination payment'

3-Sch1-Cl12

14/12/2005 Amended definition of 'eligible termination payment'

3-Sch1-Cl13

14/12/2005 Amended definition of 'eligible termination payment'

3-Sch1-Cl14

14/12/2005 Amended definition of 'eligible termination payment'

3-Sch1-Cl2

14/12/2005 Amended definition of 'eligible service period'

3-Sch1-Cl3

14/12/2005 Amended definition of 'eligible service period'

3-Sch1-Cl4

14/12/2005 Amended definition of 'eligible service period'

3-Sch1-Cl5

14/12/2005 Amended definition of 'eligible termination payment'

3-Sch1-Cl6

14/12/2005 Amended definition of 'eligible termination payment'

3-Sch1-Cl7

14/12/2005 Amended definition of 'eligible termination payment'

3-Sch1-Cl8

14/12/2005 Amended definition of 'eligible termination payment'

3-Sch1-Cl9

14/12/2005 Amended definition of 'eligible termination payment'

Tax Laws Amendment (2005 Measures No. 2) Act 2005 ( 29/06/2005)

Explanatory Memorandum - REPS
Revised Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Further Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch7-Cl1

29/06/2005 Inserted definition 'member spouse'

3-Sch7-Cl2

29/06/2005 Inserted definition 'non-member spouse'

3-Sch7-Cl3

29/06/2005 Inserted definition 'payment split'

3-Sch7-Cl4

29/06/2005 Inserted definition 'splittable payment'

Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 2004 ( 30/06/2004)

Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN

3-Sch2-Cl1

30/06/2004 Substituted definition of 'dependant'

Taxation Laws Amendment Act (No. 1 ) 2004 ( 30/06/2004)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch11-Cl101

1/07/2000 Omitted definition of 'eligible annuity'

3-Sch11-Cl102

1/07/2000 Amended definition of 'qualifying annuity'

3-Sch11-Cl122

1/07/2000 Omitted definition of 'life assurance company'

3-Sch11-Cl66

1/07/2000 Omitted definition of 'registered organization'

Tax Laws Amendment (2004 Measures No. 2) Act 2004 ( 25/06/2004)

Explanatory Memorandum - REPS

3-Sch9-Cl1

25/06/2004 Amended definition on 'undeducted contributions'

Taxation Laws Amendment Act (No. 4) 2003 ( 30/06/2003)

Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl1

30/06/2003 Amended definition of 'eligible service period'

3-Sch1-Cl2

30/06/2003 Amended definition of 'eligible service period'

3-Sch1-Cl3

30/06/2003 Amended definition of 'eligible termination payment'

3-Sch1-Cl4

30/06/2003 Amended definition of 'eligible termination payment'

3-Sch1-Cl5

30/06/2003 Amended definition of 'eligible termination payment'

3-Sch1-Cl6

30/06/2003 Amended definition of 'eligible termination payment'

3-Sch1-Cl7

30/06/2003 Inserted definition of 'internal roll-over amount'

3-Sch1-Cl8

30/06/2003 Amended definition of 'undeducted contributions'

3-Sch1-Cl9

30/06/2003 Amended definition of 'undeducted contributions'

Taxation Laws Amendment (Superannuation) Act (No. 2) 2002 ( 29/06/2002)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1

1/07/2003 Amended definition of 'eligible termination payment'

Taxation Laws Amendment (Superannuation) Act (No. 1) 2002 ( 4/04/2002)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1

4/04/2002 Amended definition of 'eligible termination payent'
4/04/2002 Inserted definition of 'departing Australia superannuation payment'

New Business Tax System (Debt and Equity) Act 2001 ( 1/10/2001)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum and Correction to the Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1

01/07/2001 Amended definition of 'eligible termination payment'

New Business Tax System (Capital Gains Tax) Act 1999 ( 10/12/1999)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1

10/12/1999 Amended definition of 'CGT exempt component'
10/12/1999 Amended definition of 'eligible termination payment'

Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1999 ( 13/10/1999)

Explanatory Memorandum - REPS
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - SEN

3-Sch4

13/10/1999 Amended definition of 'eligible termination payment'

Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 ( 17/06/1999)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch7

17/06/1999 Amended definition of 'life assurance company'
17/06/1999 Amended definition of 'registered organization'

Taxation Laws Amendment (No. 3) Act 1997 ( 14/10/1997)

Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Second Reading - REPS

3-Sch1-Cl4

14/10/1997 Inserted definition of 'CGT component'

3-Sch1-Cl5

14/10/1997 Amended definition of 'eligible termination payment'

3-Sch1-Cl6

14/10/1997 Amended definition of 'eligible termination payment'

Retirement Savings Accounts (Consequential Amendments) Act 1997 ( 28/05/1997)

3-Sch13

02/06/1997 Amended definition of 'superannuation fund'
02/06/1997 Amended definition of 'taxed superannuation fund'
02/06/1997 Substituted definition of 'pension'

Taxation Laws Amendment Act (No. 3) 1996 ( 19/12/1996)

Explanatory Memorandum - SEN
Second Reading Speech - REPS
Second Reading - The SEN

3-Sch1

19/12/1996 Amended definition of "qualifying annuity"

Workplace Relations and other Legislation Amendment Act 1996 ( 25/11/1996)

3-Sch19

25/11/1996 Amended definition of "registered organization"

Taxation Laws Amendment Act (No. 2) 1995 ( 16/12/1995)

Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Second Reading - Consideration resumed from 30 March. - REPS
Second Reading - The SEN

3-Sch3

16/12/1995 Amended definition of 'undeducted purchase price'
16/12/1995 Inserted definition of 'eligible termination payment'

Superannuation Laws Amendment (Small Accounts and Other Measures) Act 1995 ( 23/06/1995)

Explanatory Memorandum - SEN
Second Reading Speech - REPS
Second Reading - The SEN

3-Sch2

01/07/1995 Amended definition of "eligible termination paymen

Taxation Laws Amendment Act (No. 4) 1994 ( 19/12/1994)

Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN

3-Sch3

19/12/1994 Amended definition of "eligible termination paymen
19/12/1994 Amended definition of "superannuation fund"
19/12/1994 Amended definition of "taxed superannuation fund"
19/12/1994 Inserted definition of "approved project"
19/12/1994 Inserted definition of "eligible foreign remunerat
19/12/1994 Inserted definition of "eligible non-resident non-
19/12/1994 Inserted definition of "eligible resident non-comp
19/12/1994 Inserted definition of "exempt non-resident foreig
19/12/1994 Inserted definition of "exempt resident foreign te
19/12/1994 Inserted definition of "foreign earnings"
19/12/1994 Inserted definition of "qualifying service"

Superannuation Industry (Supervision) Consequential Amendments Act 1993 ( 30/11/1993)

18(1)

01/07/1994 Amended definition of "annuity"
01/07/1994 Amended definition of "pension"

18(2)

01/07/1994 Amended definition of "approved deposit fund"

18(3)

01/07/1994 Omitted definition of "approved trustee"

Taxation Laws Amendment (Superannuation) Act 1993 ( 27/05/1993)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

12(a)

01/07/1994 Amended definition of "eligible termination payment"

12(b)

01/07/1994 Inserted definition of "death benefit ETP"

Taxation Laws Amendment (Superannuation) Act 1992 ( 22/12/1992)

Explanatory Memorandum - The REPS
Explanatory Memorandum - REPS
Second Reading Speech - SEN

28

01/07/1994 Substituted definition of "undeducted purchase price"

30(a)

01/07/1994 Amended definition of "eligible termination payment"

30(b)

01/07/1994 Amended definition of "eligible termination payment"

30(c)

01/07/1994 Amended definition of "eligible termination payment"

30(d)

01/07/1994 Amended definition of "eligible termination payment"

30(e)

01/07/1994 Amended definition of "eligible termination payment"

30(f)

01/07/1994 Amended definition of "eligible termination payment"

30(g)

01/07/1994 Amended definition of "eligible termination payment"

30(h)

01/07/1994 Amended definition of "eligible termination payment"

30(i)

01/07/1994 Amended definition of "eligible termination payment"

30(j)

01/07/1994 Amended definition of "eligible termination payment"

30(k)

01/07/1994 Amended definition of "eligible termination payment"

30(l)

01/07/1994 Amended definition of "eligible termination payment"

30(m)

01/07/1994 Substituted definition of "undeducted contributions"

34(a)

22/12/1992 Inserted definition of "annuity"
22/12/1992 Inserted definition of "pension"

34(b)

22/12/1992 Amended definition of "eligible annuity"

47(a)

01/07/1994 Omitted definition of "roll-over period"

50(a)

01/07/1994 Amended definition of "eligible termination payment"

50(b)

01/07/1994 Substituted definition of "concessional component"

50(c)

01/07/1994 Inserted definition of "post-June 1994 invalidity component"
01/07/1994 Inserted definition of "tax-free amount"

58(a)

01/07/1994 Omitted definition of "ISC-directed commutation payment"

58(b)

01/07/1994 Substituted definition of "excessive component"

Taxation Laws Amendment Act (No. 5) 1990 ( 28/12/1990)

Explanatory Memorandum - REPS

37-Sch

28/12/1990 Omitted definition of "spouse"

8(a)

28/12/1990 Amended definition of "eligible termination payment"

8(b)

28/12/1990 Amended definition of "excessive component"

8(c)

28/12/1990 Amended definition of "excessive component"

8(d)

28/12/1990 Inserted definition of "ISC-directed commutation payment"

Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990 ( 16/06/1990)

Explanatory Memorandum - REPS

14(a)

01/07/1990 Inserted definition of "continuously non-complying ADF"
01/07/1990 Inserted definition of "excessive component"
01/07/1990 Inserted definition of "non-complying ADF"

14(b)

01/07/1990 Inserted definition of "eligible termination payment"

14(c)

01/07/1990 Inserted definition of "eligible termination payment"

Taxation Laws Amendment Act (No. 4) 1989 ( 19/12/1989)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS

5(a)

19/12/1989 Substituted definition of "approved deposit fund"
19/12/1989 Substituted definition of "approved trustee"

5(b)

19/12/1989 Omitted definition of "approved purposes"
19/12/1989 Omitted definition of "approved rules"
19/12/1989 Omitted definition of "eligible bank"
19/12/1989 Omitted definition of "eligible financial corporation"
19/12/1989 Omitted definition of "registered auditor"
19/12/1989 Omitted definition of "related entity"

Banking Legislation Amendment Act 1989 ( 7/11/1989)

52-Sch4

28/12/1989 Amended definition of "eligible bank"

Taxation Laws Amendment (Superannuation) Act 1989 ( 30/06/1989)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN

5(a)

30/06/1989 Amended definition of "eligible termination payment"

5(b)

30/06/1989 Amended definition of "eligible termination payment"

5(c)

30/06/1989 Amended definition of "eligible termination payment"

5(d)

30/06/1989 Amended definition of "eligible termination payment"

5(e)

30/06/1989 Amended definition of "immediate annuity"

5(f)

30/06/1989 Amended definition of "life assurance company"

5(g)

30/06/1989 Amended definition of "superannuation fund"

5(h)

30/06/1989 Amended definition of "undeducted purchase price"

5(j)

30/06/1989 Inserted definition of "ETP"
30/06/1989 Inserted definition of "actual net benefit"
30/06/1989 Inserted definition of "complying ADF"
30/06/1989 Inserted definition of "complying superannuation fund"
30/06/1989 Inserted definition of "continuous complying superannuation fund"
30/06/1989 Inserted definition of "continuously complying ADF"
30/06/1989 Inserted definition of "eligible superannuation fund"
30/06/1989 Inserted definition of "equivalent old system ETP"
30/06/1989 Inserted definition of "non-complying superannuation fund"
30/06/1989 Inserted definition of "old system net benefit"
30/06/1989 Inserted definition of "post-June 83 component"
30/06/1989 Inserted definition of "pre-July 83 component"
30/06/1989 Inserted definition of "roll-over"
30/06/1989 Inserted definition of "rolled-over"
30/06/1989 Inserted definition of "taxable contribution"
30/06/1989 Inserted definition of "taxed element"
30/06/1989 Inserted definition of "taxed superannuation fund"
30/06/1989 Inserted definition of "untaxed element"

Taxation Laws Amendment Act (No. 2) 1989 ( 30/06/1989)

Explanatory Memorandum PART A - REPS
Explanatory Memorandum PART B - REPS
Supplementary Explanatory Memorandum - REPS

10-Sch1

30/06/1989 Amended definition of "eligible termination payment"
30/06/1989 Amended definition of "superannuation fund"

Industrial Relations (Consequential Provisions) Act 1988 ( 8/11/1988)

Explanatory Memorandum - REPS

86-Sch2

01/03/1989 Amended definition of "registered organization"

Taxation Laws Amendment Act 1988 ( 26/04/1988)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

11(a)

26/04/1988 Amended definition of "eligible service period"

11(b)

26/04/1988 Amended definition of "eligible service period"

11(c)

26/04/1988 Amended definition of "eligible service period"

11(d)

26/04/1988 Amended definition of "eligible termination payment"

11(e)

26/04/1988 Amended definition of "eligible termination payment"

11(f)

26/04/1988 Amended definition of "eligible termination payment"

11(g)

26/04/1988 Amended definition of "eligible termination payment"

11(h)

26/04/1988 Amended definition of "eligible termination payment"

11(j)

26/04/1988 Amended definition of "eligible termination payment"

11(k)

26/04/1988 Amended definition of "eligible termination payment"

11(m)

26/04/1988 Amended definition of "eligible termination payment"

11(n)

26/04/1988 Amended definition of "eligible termination payment"

11(p)

26/04/1988 Amended definition of "relevant service period"

11(q)

26/04/1988 Amended definition of "relevant service period"

11(r)

26/04/1988 Amended definition of "relevant service period"

11(s)

26/04/1988 Amended definition of "relevant service period"

11(t)

26/04/1988 Amended definition of "relevant service period"

11(u)

26/04/1988 Amended definition of "relevant service period"

11(w)

26/04/1988 Amended definition of "relevant service period"

11(y)

26/04/1988 Amended definition of "dependant"

11(z)

26/04/1988 Substituted definition of "eligible annuity"

11(za)

26/04/1988 Inserted definition of "qualifying annuity"
26/04/1988 Inserted definition of "reduced purchase price"

11(zb)

26/04/1988 Inserted definition of "spouse"

Taxation Laws Amendment Act (No. 4) 1987 ( 18/12/1987)

Explanatory Memorandum - REPS
Explanatory Memorandum Erratum - REPS
Second Reading Speech - REPS

12(a)

16/12/1987 Amended definition of "eligible termination payment"

12(b)

16/12/1987 Amended definition of "eligible termination payment"

12(c)

16/12/1987 Amended definition of "superannuation fund"

Taxation Laws Amendment Act (No. 4) 1985 ( 16/12/1985)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS

7(a)

16/12/1985 Inserted definition of "immediate annuity eligible termination payment"
16/12/1985 Inserted definition of "income component"

7(b)

16/12/1985 Inserted definition of "non-qualifying component"

Income Tax Assessment Amendment Act 1985 ( 18/11/1985)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3(a)

18/11/1985 Amended definition of "approved rules"

3(b)

18/11/1985 Amended definition of "eligible termination payment"

3(c)

18/11/1985 Inserted definition of "non roll-over deductible amount"

3(d)

18/11/1985 Amended definition of "purchase price"

3(e)

18/11/1985 Substituted definition of "unused unbalanced purchase price"

Taxation Laws Amendment Act (No. 2) 1985 ( 28/10/1985)

Explanatory Memorandum PART A - REPS
Explanatory Memorandum PART B - REPS
Second Reading Speech - REPS

12

28/10/1985 Amended definition of "undeducted purchase price"