Taxation Laws Amendment (Superannuation) Act 1992 (208 of 1992)

Part 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 9   Amendments abolishing the 90-day roll-over period for ETPs

48   Roll-over of ETPs

Section 27D of the Principal Act is amended by omitting from subparagraph (1)(b)(i) "during the roll-over period in relation to the qualifying eligible termination payment" and substituting "immediately after the qualifying eligible termination payment is made".