Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)

Schedule 1   CGT exemption: disposing of small business retirement assets

Part 1   Amendment of the Income Tax Assessment Act 1936

Division 2   Amendment of superannuation-related provisions

27   Section 140C (at the end of the definition of payer )

Add "and, if the benefit is an ETP covered by subsection 160ZZPZE(4), includes the taxpayer mentioned in that subsection".