ITAA 1936 s 272-45 in Schedule 2F

Income tax: capital gains: small business concessions: is the rollover of an eligible termination payment from a discretionary trust to a superannuation fund, in relation to an employee who is also a beneficiary of the trust, a 'distribution of income or capital' under subsection 152-55(3) of the Income Tax Assessment Act 1997 for the purposes of the controlling individual test?

CGT small business concessions: retirement exemption - eligible termination payment (ETP) - whether ETP is a distribution to a beneficiary