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Legislation
ATO documents that consider ITAA 1936 s 27D
7 documents
Income tax: what is the method of calculating the capital value of a superannuation pension for reasonable benefit limit purposes under section 140ZO of the Income Tax Assessment Act 1936 (ITAA 1936) that is taken to have commenced when a superannuation pension is split pursuant to an agreement or court order on marriage breakdown?
Income tax: what is the approved form and manner of lodgment for an election to roll-over an eligible termination payment?
Superannuation, retirement and employment termination - 'Internal roll-over' or 'roll-back' of a superannuation pension within a superannuation fund
Superannuation, retirement & employment termination: Eligible termination payment (ETP) and ETP Rollover
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.
Allocated Pension and additional undeducted contributions
Superannuation, retirement & employment termination: Eligible termination payment (ETP) used to acquire a business