Tax Laws Amendment (2005 Measures No. 2) Act 2005 (78 of 2005)

Schedule 7   Superannuation and family law

Income Tax Assessment Act 1936

9   After subsection 27ACA(1)

Insert:

ETP taken to be rolled over in some cases

(1A) There is taken to be a roll-over of the new ETP in a case to which subparagraph (1)(b)(ii) applies.