Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)
Schedule 1 Internal roll-overs
Income Tax Assessment Act 1936
7 Subsection 27A(1)
Insert:
internal roll-over amount , in respect of a taxpayer, means an ETP covered by any of paragraphs (daa), (ea), (gaa) or (ha) of the definition of eligible termination payment in this subsection.
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).
