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

Schedule 6   Reducing tax on excessive ETPs

Part 1   Main amendments

Superannuation Contributions Tax (Assessment and Collection) Act 1997

15   Section 43

Insert:

taxed element of the retained amount of the post-June 83 component of an eligible termination payment has the meaning given by section 27AC of the Income Tax Assessment Act.