S 140H repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years. S 140H formerly read:
SECTION 140H COMPONENTS OF ROLLED-OVER ETP
140H
For the purposes of this Division, if the whole or a part of an ETP is rolled-over:
(a)
a reference to the taxed element of the post-June 83 component of the amount rolled-over is a reference to so much of the ETP as is taken, because of section 27D, to consist of an amount to which sub-subparagraph
27D(1)(b)(iii)(A)
applies; and
(b)
a reference to the untaxed element of the post-June 83 component of the amount rolled-over is a reference to so much of the ETP as is taken, because of section
27D
, to consist of an amount to which sub-subparagraph
27D(1)(b)(iii)(B)
applies; and
(c)
a reference to the pre-July 83 component of the amount rolled-over is a reference to so much of the ETP as is taken, because of section
27D
, to consist of an amount to which sub-subparagraph
27D(1)(b)(iii)(BA)
applies; and
(d)
a reference to the undeducted contributions is a reference to so much of the ETP as is taken, because of section
27D
, to consist of an amount to which sub-subparagraph
27D(1)(b)(iii)(C)
applies; and
(e)
a reference to the concessional component of the amount rolled-over is a reference to so much of the ETP as is taken, because of section
27D
, to consist of an amount to which sub-subparagraph
27D(1)(b)(iii)(D)
applies; and
(f)
a reference to the post-June 1994 invalidity component of the amount rolled-over is a reference to so much of the ETP as is taken, because of section
27D
, to consist of an amount to which sub-subparagraph
27D(1)(b)(iii)(E)
applies; and
(g)
a reference to the CGT exempt component of the amount rolled over is a reference to so much of the ETP as is taken, because of section
27D
, to consist of an amount to which sub-subparagraph
27D(1)(b)(iii)(DA)
applies.
S 140H(g) inserted by No 147 of 1997.
S 140H inserted by No 208 of 1992.
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