Tax Laws Amendment (2005 Measures No. 2) Act 2005 (78 of 2005)
Schedule 7 Superannuation and family law
Income Tax Assessment Act 1936
9 After subsection 27ACA(1)
ETP taken to be rolled over in some cases
(1A) There is taken to be a roll-over of the new ETP in a case to which subparagraph (1)(b)(ii) applies.