Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)

Schedule 1   Internal roll-overs

Income Tax Assessment Act 1936

11   Subsection 27A(12)

After "qualifying eligible termination payment if", insert "it is an internal roll-over amount in relation to the taxpayer or if".

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).