Legislation

ITAA 1936 s 72 of IT 2168 states that the discretion is not to be exercised in a case where an ETP was made as a result of commutation of a superannuation pension or annuity in circumstances where former paragraph 26(d)

ATO documents that consider ITAA 1936 s 72 of IT 2168 states that the discretion is not to be exercised in a case where an ETP was made as a result of commutation of a superannuation pension or annuity in circumstances where former paragraph 26(d)

1 document

ATO ID 2001/763 (Withdrawn)withdrawnATO ID · 2001

Superannuation, retirement and employment termination: Subsection 27C(1A) discretion to treat all or part of a pre-July 1983 component of an eligible termination payment (ETP) as tax free