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%


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).