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
48 Roll-over of ETPs
Section 27D of the Principal Act is amended by omitting from subparagraph (1)(b)(i) "during the roll-over period in relation to the qualifying eligible termination payment" and substituting "immediately after the qualifying eligible termination payment is made".
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