Taxation Laws Amendment Act 1994 (56 of 1994)
Part 3 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 3 Pensions and annuity rebates
20 Interpretation
Section 159SJ of the Principal Act is amended by adding at the end of the definition of "commutation type ETP" in subsection (1) "but does not include an ETP paid on the commutation of a deferred annuity as defined by subsection 27A(1)".
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