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
5 Subsection 27A(1) (paragraph (h) of the definition of eligible termination payment )
Omit "or".