Superannuation Contributions Determination 1999/5
SCD 1999/5 - Addendum
Superannuation contributions: rolled over employer eligible termination payment (ETP)
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FOI status:
may be releasedPreamble |
Superannuation Contributions Determinations (SCDs) do not have the force of law. Each decision made by the Australian Taxation Office is made on the merits of the individual case having regard to any relevant Rulings and Determinations. |
ADDENDUM
This Addendum amends Superannuation Contributions Determination SCD 1999/5 as follows:
- In the second sentence, omit 'ETP of $5,000'; substitute 'ETP of $50,000'.
Commissioner of Taxation
1 September 1999