Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1994No. 56, 1994 - SECT 19

19. The object of this Division is to extend the rebate that applies to
superannuation pensions and roll-over annuities paid from a taxed source so
that it applies to:

   (a)  superannuation pensions and roll-over annuities bought by rolling over
        an eligible termination payment representing the commutation of a
        deferred annuity; and

   (b)  superannuation pensions and roll-over annuities bought by rolling over
        an eligible termination payment representing the commutation of a
        pension from an untaxed superannuation fund.