Taxation Laws Amendment Act (No. 5) 2003 (142 of 2003)
Schedule 6 Reducing tax on excessive ETPs
Part 1 Main amendments
Superannuation Contributions Tax (Assessment and Collection) Act 1997
12 Section 43
Insert:
excessive component of an eligible termination payment has the meaning given by subsection 27A(1) of the Income Tax Assessment Act.
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