Taxation Determination

TD 98/26W

Income tax: what is the approved form and manner of lodgment for an election to roll-over an eligible termination payment?

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Notice of Withdrawal

Taxation Determination TD 98/26 is withdrawn with effect from today.

1. TD 98/26 explains the approved form that a taxpayer may make an election to rollover a qualifying eligible termination payment under section 27D of the Income Tax Assessment Act 1936 (ITAA 1936).

2. TD 98/26 is being withdrawn as section 27D of the ITAA 1936 has been repealed.

3. TD 98/26 is therefore withdrawn without replacement.

Commissioner of Taxation
26 April 2017

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References

ATO references:
NO 1-9N72KXS

Related Rulings/Determinations:

TD 98/18

Subject References:
eligible termination payments
ETP rollover
superannuation

Legislative References:
ITAA 27A(12)
ITAA 27A(13)(a)
ITAA 27AC
ITAA 27B
ITAA 27C
ITAA 27D(1)
ITAA 27D(3)
ITR 99E
ITR 99I