Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1992 No. 208 of 1992 - SECT 57

57. Section 27G of the Principal Act is amended by omitting subparagraph
(b)(i) and substituting the following subparagraph:

"(i) because of:

                (A)  if the eligible termination payment is made before 1 July
                     1994-the taxpayer's physical or mental incapacity to
                     engage in that employment; or

                (B)  if the eligible termination payment is made on or after 1
                     July 1994-the disability of the taxpayer, where 2 legally
                     qualified medical practitioners have certified that the
                     disability is likely to result in the taxpayer being
                     unable ever to be employed in a capacity for which the
                     taxpayer is reasonably qualified because of education,
                     training or experience; and".