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".
        


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).