Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)
Schedule 11 Technical amendments
Part 4 Amendments commencing on 1 July 2000
Division 6 Miscellaneous amendments relating to repeal of Divisions 8 and 8A of Part III of the Income Tax Assessment Act 1936
Income Tax Assessment Act 1936
102 Subsection 27A(1) (paragraph (a) of the definition of qualifying annuity )
Repeal the paragraph, substitute:
(a) an annuity purchased after 12 January 1987, wholly with rolled-over amounts, that has at any time been an eligible annuity in relation to any taxpayer; or
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