Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)

Schedule 2   Consequential amendments relating to Schedule 1 repeals etc.

Part 1   Amendments: general

Income Tax Assessment Act 1936

194   Subsection 27A(1) (paragraph (jaa) of the definition of eligible termination payment )

Omit "is taken to be an ETP by", substitute "was taken to be an ETP by former".