Income tax: what is the approved form and manner of lodgment for an election to roll-over an eligible termination payment?
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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Taxation Determination TD 98/26 is withdrawn with effect from today.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 TD 98/26 is being withdrawn as section 27D of the ITAA 1936 has been repealed.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 TD 98/26 is therefore withdrawn without replacement.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
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eligible termination payments