Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)
Schedule 1 Internal roll-overs
Income Tax Assessment Act 1936
5 Subsection 27A(1) (after paragraph (g) of the definition of eligible termination payment )
(gaa) an amount resulting from the commutation in whole or in part of a qualifying annuity (the first annuity ) payable to the taxpayer, being an amount applied, immediately after the commutation, towards the provision of one or more other qualifying annuities payable to the taxpayer by the payer of the first annuity;
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