Legislation

ITAA 1936 s 27A(12)

ATO documents that consider ITAA 1936 s 27A(12)

5 documents

Income tax: in what circumstances will an eligible termination payment (ETP) be accepted as having been 'immediately' paid to a roll-over fund for the purposes of subsection 27A(12) of the Income Tax Assessment Act 1936?

ATO ID 2001/802 (Withdrawn)withdrawnATO ID · 2001

Superannuation, retirement and employment termination - 'Internal roll-over' or 'roll-back' of a superannuation pension within a superannuation fund

ATO ID 2002/132 (Withdrawn)withdrawnATO ID · 2002

Superannuation, retirement and employment termination: Eligible termination payment (ETP) and ETP Rollovers

ATO ID 2002/138 (Withdrawn)withdrawnATO ID · 2002

Superannuation, retirement & employment termination: Eligible termination payment (ETP) and ETP rollover

ATO ID 2002/158 (Withdrawn)withdrawnATO ID · 2002

Superannuation, retirement & employment termination: Eligible termination payment (ETP) paid to a bank account under instructions from the taxpayer. Subsequent transfer not an ETP roll-over.