Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)

Schedule 1   Internal roll-overs

Income Tax Assessment Act 1936

7   Subsection 27A(1)

Insert:

internal roll-over amount , in respect of a taxpayer, means an ETP covered by any of paragraphs (daa), (ea), (gaa) or (ha) of the definition of eligible termination payment in this subsection.