Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)

Schedule 1   CGT exemption: disposing of small business retirement assets

Part 1   Amendment of the Income Tax Assessment Act 1936

Division 2   Amendment of superannuation-related provisions

6   Subsection 27A(1) (after paragraph (j) of the definition of eligible termination payment )

Insert:

or (jaa) an amount that is taken to be an ETP by subsection 160ZZPZE(4);