Taxation Laws Amendment (Superannuation) Act 1993 (7 of 1993)

PART 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 4   Amendments relating to ETP rules for death benefits

15   Interpretation

Section 159S of the Principal Act is amended:

(a) by inserting "or (1A)" after "27B(1)" in paragraph (c) of the definition of "eligible assessable income";

(b) by omitting the definitions of "golden handshake ETP", "life assurance company", "registered organization", "residual amount", "rolled-over", "s.27B(1) amount", "start date", "superannuation-related ETP", "Table 1" and "Table 2";

(c) by inserting the following definitions:

" 's.27B(1A)(a) amount' means an amount included in assessable income under paragraph 27B(1A)(a);

's.27B(1A)(b) amount' means an amount included in assessable income under paragraph 27B(1A)(b);".