Income Tax Assessment Act 1936
27A(1)
Amended by:
Tax Laws Amendment (2006 Measures No. 7) Act 2007 (assent 12/04/2007)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 12/04/2007 | Amend | Amended definition of 'eligible termination payment' |
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch2-Cl192
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended component of 'CGT exempt component' |
3-Sch2-Cl193
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended component of 'CGT exempt component' |
3-Sch2-Cl194
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'eligible termination payment' |
Tax Laws Amendment (Superannuation Contributions Splitting) Act 2005 (assent 14/12/2005)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 14/12/2005 | Amend | Inserted definition 'contributions-splitting ETP' |
3-Sch1-Cl10
| Commenced | Action | Note |
| 14/12/2005 | Amend | Amended definition of 'eligible termination payment' |
3-Sch1-Cl11
| Commenced | Action | Note |
| 14/12/2005 | Amend | Amended definition of 'eligible termination payment' |
3-Sch1-Cl12
| Commenced | Action | Note |
| 14/12/2005 | Amend | Amended definition of 'eligible termination payment' |
3-Sch1-Cl13
| Commenced | Action | Note |
| 14/12/2005 | Amend | Amended definition of 'eligible termination payment' |
3-Sch1-Cl14
| Commenced | Action | Note |
| 14/12/2005 | Amend | Amended definition of 'eligible termination payment' |
3-Sch1-Cl2
| Commenced | Action | Note |
| 14/12/2005 | Amend | Amended definition of 'eligible service period' |
3-Sch1-Cl3
| Commenced | Action | Note |
| 14/12/2005 | Amend | Amended definition of 'eligible service period' |
3-Sch1-Cl4
| Commenced | Action | Note |
| 14/12/2005 | Amend | Amended definition of 'eligible service period' |
3-Sch1-Cl5
| Commenced | Action | Note |
| 14/12/2005 | Amend | Amended definition of 'eligible termination payment' |
3-Sch1-Cl6
| Commenced | Action | Note |
| 14/12/2005 | Amend | Amended definition of 'eligible termination payment' |
3-Sch1-Cl7
| Commenced | Action | Note |
| 14/12/2005 | Amend | Amended definition of 'eligible termination payment' |
3-Sch1-Cl8
| Commenced | Action | Note |
| 14/12/2005 | Amend | Amended definition of 'eligible termination payment' |
3-Sch1-Cl9
| Commenced | Action | Note |
| 14/12/2005 | Amend | Amended definition of 'eligible termination payment' |
Tax Laws Amendment (2005 Measures No. 2) Act 2005 (assent 29/06/2005)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Further Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch7-Cl1
| Commenced | Action | Note |
| 29/06/2005 | Amend | Inserted definition 'member spouse' |
3-Sch7-Cl2
| Commenced | Action | Note |
| 29/06/2005 | Amend | Inserted definition 'non-member spouse' |
3-Sch7-Cl3
| Commenced | Action | Note |
| 29/06/2005 | Amend | Inserted definition 'payment split' |
3-Sch7-Cl4
| Commenced | Action | Note |
| 29/06/2005 | Amend | Inserted definition 'splittable payment' |
Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 2004 (assent 30/06/2004)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
3-Sch2-Cl1
| Commenced | Action | Note |
| 30/06/2004 | Amend | Substituted definition of 'dependant' |
Taxation Laws Amendment Act (No. 1 ) 2004 (assent 30/06/2004)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch11-Cl101
| Commenced | Action | Note |
| 1/07/2000 | Amend | Omitted definition of 'eligible annuity' |
3-Sch11-Cl102
| Commenced | Action | Note |
| 1/07/2000 | Amend | Amended definition of 'qualifying annuity' |
3-Sch11-Cl122
| Commenced | Action | Note |
| 1/07/2000 | Amend | Omitted definition of 'life assurance company' |
3-Sch11-Cl66
| Commenced | Action | Note |
| 1/07/2000 | Amend | Omitted definition of 'registered organization' |
Tax Laws Amendment (2004 Measures No. 2) Act 2004 (assent 25/06/2004)
3-Sch9-Cl1
| Commenced | Action | Note |
| 25/06/2004 | Amend | Amended definition on 'undeducted contributions' |
Taxation Laws Amendment Act (No. 4) 2003 (assent 30/06/2003)
Explanatory Memorandum - REPS
Revised Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl1
| Commenced | Action | Note |
| 30/06/2003 | Amend | Amended definition of 'eligible service period' |
3-Sch1-Cl2
| Commenced | Action | Note |
| 30/06/2003 | Amend | Amended definition of 'eligible service period' |
3-Sch1-Cl3
| Commenced | Action | Note |
| 30/06/2003 | Amend | Amended definition of 'eligible termination payment' |
3-Sch1-Cl4
| Commenced | Action | Note |
| 30/06/2003 | Amend | Amended definition of 'eligible termination payment' |
3-Sch1-Cl5
| Commenced | Action | Note |
| 30/06/2003 | Amend | Amended definition of 'eligible termination payment' |
3-Sch1-Cl6
| Commenced | Action | Note |
| 30/06/2003 | Amend | Amended definition of 'eligible termination payment' |
3-Sch1-Cl7
| Commenced | Action | Note |
| 30/06/2003 | Amend | Inserted definition of 'internal roll-over amount' |
3-Sch1-Cl8
| Commenced | Action | Note |
| 30/06/2003 | Amend | Amended definition of 'undeducted contributions' |
3-Sch1-Cl9
| Commenced | Action | Note |
| 30/06/2003 | Amend | Amended definition of 'undeducted contributions' |
Taxation Laws Amendment (Superannuation) Act (No. 2) 2002 (assent 29/06/2002)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1
| Commenced | Action | Note |
| 1/07/2003 | Amend | Amended definition of 'eligible termination payment' |
Taxation Laws Amendment (Superannuation) Act (No. 1) 2002 (assent 4/04/2002)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1
| Commenced | Action | Note |
| 4/04/2002 | Amend | Amended definition of 'eligible termination payent' |
| 4/04/2002 | Amend | Inserted definition of 'departing Australia superannuation payment' |
New Business Tax System (Debt and Equity) Act 2001 (assent 1/10/2001)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum and Correction to the Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1
| Commenced | Action | Note |
| 01/07/2001 | Amend | Amended definition of 'eligible termination payment' |
New Business Tax System (Capital Gains Tax) Act 1999 (assent 10/12/1999)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1
| Commenced | Action | Note |
| 10/12/1999 | Amend | Amended definition of 'CGT exempt component' |
| 10/12/1999 | Amend | Amended definition of 'eligible termination payment' |
Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1999 (assent 13/10/1999)
Explanatory Memorandum - REPS
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - SEN
3-Sch4
| Commenced | Action | Note |
| 13/10/1999 | Amend | Amended definition of 'eligible termination payment' |
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 (assent 17/06/1999)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch7
| Commenced | Action | Note |
| 17/06/1999 | Amend | Amended definition of 'life assurance company' |
| 17/06/1999 | Amend | Amended definition of 'registered organization' |
Taxation Laws Amendment (No. 3) Act 1997 (assent 14/10/1997)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Second Reading - REPS
3-Sch1-Cl4
| Commenced | Action | Note |
| 14/10/1997 | Amend | Inserted definition of 'CGT component' |
3-Sch1-Cl5
| Commenced | Action | Note |
| 14/10/1997 | Amend | Amended definition of 'eligible termination payment' |
3-Sch1-Cl6
| Commenced | Action | Note |
| 14/10/1997 | Amend | Amended definition of 'eligible termination payment' |
Retirement Savings Accounts (Consequential Amendments) Act 1997 (assent 28/05/1997)
3-Sch13
| Commenced | Action | Note |
| 02/06/1997 | Amend | Amended definition of 'superannuation fund' |
| 02/06/1997 | Amend | Amended definition of 'taxed superannuation fund' |
| 02/06/1997 | Amend | Substituted definition of 'pension' |
Taxation Laws Amendment Act (No. 3) 1996 (assent 19/12/1996)
Explanatory Memorandum - SEN
Second Reading Speech - REPS
Second Reading - The SEN
3-Sch1
| Commenced | Action | Note |
| 19/12/1996 | Amend | Amended definition of "qualifying annuity" |
Workplace Relations and other Legislation Amendment Act 1996 (assent 25/11/1996)
3-Sch19
| Commenced | Action | Note |
| 25/11/1996 | Amend | Amended definition of "registered organization" |
Taxation Laws Amendment Act (No. 2) 1995 (assent 16/12/1995)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Second Reading - Consideration resumed from 30 March. - REPS
Second Reading - The SEN
3-Sch3
| Commenced | Action | Note |
| 16/12/1995 | Amend | Amended definition of 'undeducted purchase price' |
| 16/12/1995 | Amend | Inserted definition of 'eligible termination payment' |
Superannuation Laws Amendment (Small Accounts and Other Measures) Act 1995 (assent 23/06/1995)
Explanatory Memorandum - SEN
Second Reading Speech - REPS
Second Reading - The SEN
3-Sch2
| Commenced | Action | Note |
| 01/07/1995 | Amend | Amended definition of "eligible termination paymen |
Taxation Laws Amendment Act (No. 4) 1994 (assent 19/12/1994)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
3-Sch3
| Commenced | Action | Note |
| 19/12/1994 | Amend | Amended definition of "eligible termination paymen |
| 19/12/1994 | Amend | Amended definition of "superannuation fund" |
| 19/12/1994 | Amend | Amended definition of "taxed superannuation fund" |
| 19/12/1994 | Amend | Inserted definition of "approved project" |
| 19/12/1994 | Amend | Inserted definition of "eligible foreign remunerat |
| 19/12/1994 | Amend | Inserted definition of "eligible non-resident non- |
| 19/12/1994 | Amend | Inserted definition of "eligible resident non-comp |
| 19/12/1994 | Amend | Inserted definition of "exempt non-resident foreig |
| 19/12/1994 | Amend | Inserted definition of "exempt resident foreign te |
| 19/12/1994 | Amend | Inserted definition of "foreign earnings" |
| 19/12/1994 | Amend | Inserted definition of "qualifying service" |
Superannuation Industry (Supervision) Consequential Amendments Act 1993 (assent 30/11/1993)
18(1)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "annuity" |
| 01/07/1994 | Amend | Amended definition of "pension" |
18(2)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "approved deposit fund" |
18(3)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Omitted definition of "approved trustee" |
Taxation Laws Amendment (Superannuation) Act 1993 (assent 27/05/1993)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
12(a)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "eligible termination payment" |
12(b)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Inserted definition of "death benefit ETP" |
Taxation Laws Amendment (Superannuation) Act 1992 (assent 22/12/1992)
Explanatory Memorandum - The REPS
Explanatory Memorandum - REPS
Second Reading Speech - SEN
28
| Commenced | Action | Note |
| 01/07/1994 | Amend | Substituted definition of "undeducted purchase price" |
30(a)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "eligible termination payment" |
30(b)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "eligible termination payment" |
30(c)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "eligible termination payment" |
30(d)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "eligible termination payment" |
30(e)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "eligible termination payment" |
30(f)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "eligible termination payment" |
30(g)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "eligible termination payment" |
30(h)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "eligible termination payment" |
30(i)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "eligible termination payment" |
30(j)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "eligible termination payment" |
30(k)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "eligible termination payment" |
30(l)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "eligible termination payment" |
30(m)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Substituted definition of "undeducted contributions" |
34(a)
| Commenced | Action | Note |
| 22/12/1992 | Amend | Inserted definition of "annuity" |
| 22/12/1992 | Amend | Inserted definition of "pension" |
34(b)
| Commenced | Action | Note |
| 22/12/1992 | Amend | Amended definition of "eligible annuity" |
47(a)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Omitted definition of "roll-over period" |
50(a)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Amended definition of "eligible termination payment" |
50(b)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Substituted definition of "concessional component" |
50(c)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Inserted definition of "post-June 1994 invalidity component" |
| 01/07/1994 | Amend | Inserted definition of "tax-free amount" |
58(a)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Omitted definition of "ISC-directed commutation payment" |
58(b)
| Commenced | Action | Note |
| 01/07/1994 | Amend | Substituted definition of "excessive component" |
Taxation Laws Amendment Act (No. 5) 1990 (assent 28/12/1990)
37-Sch
| Commenced | Action | Note |
| 28/12/1990 | Amend | Omitted definition of "spouse" |
8(a)
| Commenced | Action | Note |
| 28/12/1990 | Amend | Amended definition of "eligible termination payment" |
8(b)
| Commenced | Action | Note |
| 28/12/1990 | Amend | Amended definition of "excessive component" |
8(c)
| Commenced | Action | Note |
| 28/12/1990 | Amend | Amended definition of "excessive component" |
8(d)
| Commenced | Action | Note |
| 28/12/1990 | Amend | Inserted definition of "ISC-directed commutation payment" |
Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990 (assent 16/06/1990)
14(a)
| Commenced | Action | Note |
| 01/07/1990 | Amend | Inserted definition of "continuously non-complying ADF" |
| 01/07/1990 | Amend | Inserted definition of "excessive component" |
| 01/07/1990 | Amend | Inserted definition of "non-complying ADF" |
14(b)
| Commenced | Action | Note |
| 01/07/1990 | Amend | Inserted definition of "eligible termination payment" |
14(c)
| Commenced | Action | Note |
| 01/07/1990 | Amend | Inserted definition of "eligible termination payment" |
Taxation Laws Amendment Act (No. 4) 1989 (assent 19/12/1989)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
5(a)
| Commenced | Action | Note |
| 19/12/1989 | Amend | Substituted definition of "approved deposit fund" |
| 19/12/1989 | Amend | Substituted definition of "approved trustee" |
5(b)
| Commenced | Action | Note |
| 19/12/1989 | Amend | Omitted definition of "approved purposes" |
| 19/12/1989 | Amend | Omitted definition of "approved rules" |
| 19/12/1989 | Amend | Omitted definition of "eligible bank" |
| 19/12/1989 | Amend | Omitted definition of "eligible financial corporation" |
| 19/12/1989 | Amend | Omitted definition of "registered auditor" |
| 19/12/1989 | Amend | Omitted definition of "related entity" |
Banking Legislation Amendment Act 1989 (assent 7/11/1989)
52-Sch4
| Commenced | Action | Note |
| 28/12/1989 | Amend | Amended definition of "eligible bank" |
Taxation Laws Amendment (Superannuation) Act 1989 (assent 30/06/1989)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
5(a)
| Commenced | Action | Note |
| 30/06/1989 | Amend | Amended definition of "eligible termination payment" |
5(b)
| Commenced | Action | Note |
| 30/06/1989 | Amend | Amended definition of "eligible termination payment" |
5(c)
| Commenced | Action | Note |
| 30/06/1989 | Amend | Amended definition of "eligible termination payment" |
5(d)
| Commenced | Action | Note |
| 30/06/1989 | Amend | Amended definition of "eligible termination payment" |
5(e)
| Commenced | Action | Note |
| 30/06/1989 | Amend | Amended definition of "immediate annuity" |
5(f)
| Commenced | Action | Note |
| 30/06/1989 | Amend | Amended definition of "life assurance company" |
5(g)
| Commenced | Action | Note |
| 30/06/1989 | Amend | Amended definition of "superannuation fund" |
5(h)
| Commenced | Action | Note |
| 30/06/1989 | Amend | Amended definition of "undeducted purchase price" |
5(j)
| Commenced | Action | Note |
| 30/06/1989 | Amend | Inserted definition of "ETP" |
| 30/06/1989 | Amend | Inserted definition of "actual net benefit" |
| 30/06/1989 | Amend | Inserted definition of "complying ADF" |
| 30/06/1989 | Amend | Inserted definition of "complying superannuation fund" |
| 30/06/1989 | Amend | Inserted definition of "continuous complying superannuation fund" |
| 30/06/1989 | Amend | Inserted definition of "continuously complying ADF" |
| 30/06/1989 | Amend | Inserted definition of "eligible superannuation fund" |
| 30/06/1989 | Amend | Inserted definition of "equivalent old system ETP" |
| 30/06/1989 | Amend | Inserted definition of "non-complying superannuation fund" |
| 30/06/1989 | Amend | Inserted definition of "old system net benefit" |
| 30/06/1989 | Amend | Inserted definition of "post-June 83 component" |
| 30/06/1989 | Amend | Inserted definition of "pre-July 83 component" |
| 30/06/1989 | Amend | Inserted definition of "roll-over" |
| 30/06/1989 | Amend | Inserted definition of "rolled-over" |
| 30/06/1989 | Amend | Inserted definition of "taxable contribution" |
| 30/06/1989 | Amend | Inserted definition of "taxed element" |
| 30/06/1989 | Amend | Inserted definition of "taxed superannuation fund" |
| 30/06/1989 | Amend | Inserted definition of "untaxed element" |
Taxation Laws Amendment Act (No. 2) 1989 (assent 30/06/1989)
Explanatory Memorandum PART A - REPS
Explanatory Memorandum PART B - REPS
Supplementary Explanatory Memorandum - REPS
10-Sch1
| Commenced | Action | Note |
| 30/06/1989 | Amend | Amended definition of "eligible termination payment" |
| 30/06/1989 | Amend | Amended definition of "superannuation fund" |
Industrial Relations (Consequential Provisions) Act 1988 (assent 8/11/1988)
86-Sch2
| Commenced | Action | Note |
| 01/03/1989 | Amend | Amended definition of "registered organization" |
Taxation Laws Amendment Act 1988 (assent 26/04/1988)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
11(a)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Amended definition of "eligible service period" |
11(b)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Amended definition of "eligible service period" |
11(c)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Amended definition of "eligible service period" |
11(d)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Amended definition of "eligible termination payment" |
11(e)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Amended definition of "eligible termination payment" |
11(f)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Amended definition of "eligible termination payment" |
11(g)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Amended definition of "eligible termination payment" |
11(h)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Amended definition of "eligible termination payment" |
11(j)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Amended definition of "eligible termination payment" |
11(k)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Amended definition of "eligible termination payment" |
11(m)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Amended definition of "eligible termination payment" |
11(n)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Amended definition of "eligible termination payment" |
11(p)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Amended definition of "relevant service period" |
11(q)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Amended definition of "relevant service period" |
11(r)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Amended definition of "relevant service period" |
11(s)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Amended definition of "relevant service period" |
11(t)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Amended definition of "relevant service period" |
11(u)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Amended definition of "relevant service period" |
11(w)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Amended definition of "relevant service period" |
11(y)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Amended definition of "dependant" |
11(z)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Substituted definition of "eligible annuity" |
11(za)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Inserted definition of "qualifying annuity" |
| 26/04/1988 | Amend | Inserted definition of "reduced purchase price" |
11(zb)
| Commenced | Action | Note |
| 26/04/1988 | Amend | Inserted definition of "spouse" |
Taxation Laws Amendment Act (No. 4) 1987 (assent 18/12/1987)
Explanatory Memorandum - REPS
Explanatory Memorandum Erratum - REPS
Second Reading Speech - REPS
12(a)
| Commenced | Action | Note |
| 16/12/1987 | Amend | Amended definition of "eligible termination payment" |
12(b)
| Commenced | Action | Note |
| 16/12/1987 | Amend | Amended definition of "eligible termination payment" |
12(c)
| Commenced | Action | Note |
| 16/12/1987 | Amend | Amended definition of "superannuation fund" |
Taxation Laws Amendment Act (No. 4) 1985 (assent 16/12/1985)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
7(a)
| Commenced | Action | Note |
| 16/12/1985 | Amend | Inserted definition of "immediate annuity eligible termination payment" |
| 16/12/1985 | Amend | Inserted definition of "income component" |
7(b)
| Commenced | Action | Note |
| 16/12/1985 | Amend | Inserted definition of "non-qualifying component" |
Income Tax Assessment Amendment Act 1985 (assent 18/11/1985)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3(a)
| Commenced | Action | Note |
| 18/11/1985 | Amend | Amended definition of "approved rules" |
3(b)
| Commenced | Action | Note |
| 18/11/1985 | Amend | Amended definition of "eligible termination payment" |
3(c)
| Commenced | Action | Note |
| 18/11/1985 | Amend | Inserted definition of "non roll-over deductible amount" |
3(d)
| Commenced | Action | Note |
| 18/11/1985 | Amend | Amended definition of "purchase price" |
3(e)
| Commenced | Action | Note |
| 18/11/1985 | Amend | Substituted definition of "unused unbalanced purchase price" |
Taxation Laws Amendment Act (No. 2) 1985 (assent 28/10/1985)
Explanatory Memorandum PART A - REPS
Explanatory Memorandum PART B - REPS
Second Reading Speech - REPS
12
| Commenced | Action | Note |
| 28/10/1985 | Amend | Amended definition of "undeducted purchase price" |