Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT 1992 No. 208 of 1992 - SECT 59

59. Section 27AA of the Principal Act is amended:

   (a)  by omitting paragraphs (3)(b) and (c) and substituting the following
        paragraphs:

"(b) the ETP consists of or includes a payment that is an ETP to which
subsection 140M(1) applies; and

   (c)  the Commissioner does not make a determination under subsection
        140R(1) of the reasonable benefit limits in relation to the ETP;";

   (b)  by omitting subsection (6).