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Income tax: what is the approved form and manner of lodgment for an election to roll-over an eligible termination payment?

Notice of Withdrawal

TD 98/26 explains the approved form that a taxpayer may make an election to rollover a qualifying eligible termination payment under section 27D of the Income Tax Assessment Act 1936 (ITAA 1936).

TD 98/26 is being withdrawn as section 27D of the ITAA 1936 has been repealed.

TD 98/26 is therefore withdrawn without replacement.

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