Taxation Laws Amendment (Superannuation) Act 1992 (208 of 1992)

Part 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 4   Amendments relating to rebates for certain superannuation pensions and qualifying annuities

24   Entitlement to rebate-rebatable ETP annuity

Section 159SU of the Principal Act is amended by omitting all the words after "of an amount" and substituting "worked out using the formula:

Rebatable 27H amount * Rebatable proportion of annuity * 15%