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".