Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)
Schedule 2 Consequential amendments relating to Schedule 1 repeals etc.
Part 1 Amendments: general
Income Tax Assessment Act 1936
194 Subsection 27A(1) (paragraph (jaa) of the definition of eligible termination payment )
Omit "is taken to be an ETP by", substitute "was taken to be an ETP by former".