Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)
Schedule 1 Internal roll-overs
Income Tax Assessment Act 1936
7 Subsection 27A(1)
internal roll-over amount , in respect of a taxpayer, means an ETP covered by any of paragraphs (daa), (ea), (gaa) or (ha) of the definition of eligible termination payment in this subsection.