ITAA 1936 s 27A(13)

Income tax: if a taxpayer wants to roll-over some or all of an eligible termination payment (ETP) to a roll-over fund after 30 June 1994, does the payer have to pay the amount directly to the roll-over fund for it to be an effective roll-over for the purposes of subsection 27A(13) of the Income Tax Assessment Act 1936 ?