Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1992 No. 208 of 1992 - SECT 56

56. Section 27F of the Principal Act is amended:

   (a)  by inserting after paragraph (1)(a) the following paragraph:

"(aa) if the eligible termination payment is made on or after 1 July 1994-the
payment was not made to the taxpayer from an eligible superannuation fund;";

   (b)  by adding at the end the following subsection:

"(3) For the purposes of this section, it is to be assumed that paragraph (ja)
of the definition of 'eligible termination payment' in subsection 27A(1) had
not been enacted.".