Taxation Laws Amendment Act (No. 5) 2003 (142 of 2003)

Schedule 6   Reducing tax on excessive ETPs

Part 1   Main amendments

Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

17   Section 38

Insert:

excessive component of an eligible termination payment has the meaning given by subsection 27A(1) of the Income Tax Assessment Act.