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

Part 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 9   Amendments abolishing the 90-day roll-over period for ETPs

47   Interpretation

Section 27A of the Principal Act is amended:

(a) by omitting from subsection (1) the definition of "roll-over period";
        

(b) by omitting subsection (6);
        

(c) by omitting from subsection (12) "during the roll-over period in relation to the eligible termination payment" and substituting "immediately after the eligible termination payment is made".