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Taxation Determination

TD 98/26W


Income tax: what is the approved form and manner of lodgment for an election to roll-over an eligible termination payment?

Attention This document has changed over time. View its history.


Notice of Withdrawal

Taxation Determination TD 98/26 is withdrawn with effect from today.

1. TD 98/26 explains the approved form that a taxpayer may make an election to rollover a qualifying eligible termination payment under section 27D of the Income Tax Assessment Act 1936 (ITAA 1936).

2. TD 98/26 is being withdrawn as section 27D of the ITAA 1936 has been repealed.

3. TD 98/26 is therefore withdrawn without replacement.

Commissioner of Taxation

26 April 2017

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO  1-9N72KXS

ISSN: 2205-6211

Related Rulings/Determinations:
TD 98/18

Subject references:
eligible termination payments
ETP rollover
superannuation

Legislative references:
ITAA 27A(12)
ITAA 27A(13)(a)
ITAA 27AC
ITAA 27B
ITAA 27C
ITAA 27D(1)
ITAA 27D(3)
ITR 99E
ITR 99I

TD 98/26 history   Top  
   Date   Version   Change 
   25 November 1998   Original ruling   
 You are here ®  26 April 2017   Withdrawn   


 


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