Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 3 AMENDMENTS RELATING TO SUPERANNUATION
Part 2 INCOME TAX ASSESSMENT ACT 1936
Division 10 Lump sum payments made in consequence of the termination of overseas projects or overseas employment
57 After paragraph 23AF(17)(a)
Insert:
"(aa) the income is a payment, consideration or amount that:
(i) is included in assessable income under Subdivision AA of Division 2; or
(ii) is excluded from the definition of 'eligible termination payment' in subsection 27A(1) because of paragraph (ja), (k), (ka), (m), (ma), (n) or (p) of that definition; or".