Taxation Laws Amendment Act (No. 5) 2003 (142 of 2003)
Schedule 6 Reducing tax on excessive ETPs
Part 1 Main amendments
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997
21 Application
The amendments made by this Part apply to eligible termination payments (as defined in section 27A of the Income Tax Assessment Act 1936) made on or after 1 July 2002.
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