Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)

Schedule 3   AMENDMENTS RELATING TO SUPERANNUATION

Part 2   INCOME TAX ASSESSMENT ACT 1936

Division 10   Lump sum payments made in consequence of the termination of overseas projects or overseas employment

63   Subsection 27A(1) (definition of 'eligible termination payment')

Insert after paragraph (k):

"(ka) an exempt resident foreign termination payment or an exempt non-resident foreign termination payment;".