Tax Laws Amendment (Superannuation Contributions Splitting) Act 2005 (148 of 2005)
Schedule 1 Superannuation contributions splitting
Income Tax Assessment Act 1936
3 Subsection 27A(1) (after paragraph (b) of the definition of eligible service period )
Insert:
(ba) where the relevant eligible termination payment is an eligible termination payment by virtue of paragraph (bb) of the definition of eligible termination payment - a period of zero days; or
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