Superannuation Contributions Determination 1999/5

SCD 1999/5 - Addendum

Superannuation contributions: rolled over employer eligible termination payment (ETP)

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View the consolidated version for this notice.

FOI status:

may be released

Preamble

Superannuation Contributions Determinations (SCDs) do not have the force of law. Each decision made by the Australian Taxation Office is made on the merits of the individual case having regard to any relevant Rulings and Determinations.

ADDENDUM

This Addendum amends Superannuation Contributions Determination SCD 1999/5 as follows:

1. Paragraph 8

In the second sentence, omit 'ETP of $5,000'; substitute 'ETP of $50,000'.

Commissioner of Taxation
1 September 1999

References

ATO references:
NO 98/3015-4

ISSN 1329 - 2471

Related Rulings/Determinations:

SCD 1999/5

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