S 27B repealed by No 15 of 2007, s 3 and Sch 1 item 3, applicable to the 2007-2008 income year and later years. S 27B formerly read:
SECTION 27B ASSESSABLE INCOME TO INCLUDE CERTAIN SUPERANNUATION AND SIMILAR PAYMENTS
27B(1)
[ETP other than death benefits]
If an ETP (other than a death benefit ETP) is made in relation to a taxpayer in a year of income, the taxpayer
'
s assessable income of the year of income includes:
(a)
the taxed element of the retained amount of the post-June 83 component; and
(b)
the untaxed element of the retained amount of the post-June 83 component.
History
S 27B(1) amended by No 7 of 1993 and substituted by No 208 of 1992.
27B(1A)
[Death benefit ETP]
If a death benefit ETP is made in relation to a taxpayer in relation to a year of income, the taxpayer
'
s assessable income of the year of income includes:
(a)
the taxed element of the retained amount of the post-June 83 component; and
(b)
the untaxed element of the retained amount of the post-June 83 component.
History
S 27B(1A) inserted by No 7 of 1993.
27B(2)
[Non-qualifying component]
Where an ETP is made in relation to a taxpayer in a year of income, the assessable income of the taxpayer of the year of income includes the non-qualifying component.
27B(3)
[Excessive component]
Where an ETP is made in relation to a taxpayer in a year of income, the assessable income of the taxpayer of the year of income includes the excessive component.
History
S 27B(3) inserted by No 61 of 1990.
Former s 27AA
-
27CA substituted by No 105 of 1989.
Former s 27B(1) and (3) inserted by No 173 of 1985.
S 27B inserted by No 47 of 1984.
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