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Income Tax Assessment Act 1936

27A(1)

Amended by :
Tax Laws Amendment (2006 Measures No. 7) Act 2007 (assent 12/04/2007)

Explanatory Memorandum - REPS

Supplementary Explanatory Memorandum - SEN

Second Reading Speech - REPS

3-Sch1-Cl1
CommencedActionNote
12/04/2007AmendAmended definition of 'eligible termination payment'

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch2-Cl192
CommencedActionNote
14/09/2006AmendAmended component of 'CGT exempt component'

3-Sch2-Cl193
CommencedActionNote
14/09/2006AmendAmended component of 'CGT exempt component'

3-Sch2-Cl194
CommencedActionNote
14/09/2006AmendAmended definition of 'eligible termination payment'

Tax Laws Amendment (Superannuation Contributions Splitting) Act 2005 (assent 14/12/2005)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1-Cl1
CommencedActionNote
14/12/2005AmendInserted definition 'contributions-splitting ETP'

3-Sch1-Cl10
CommencedActionNote
14/12/2005AmendAmended definition of 'eligible termination payment'

3-Sch1-Cl11
CommencedActionNote
14/12/2005AmendAmended definition of 'eligible termination payment'

3-Sch1-Cl12
CommencedActionNote
14/12/2005AmendAmended definition of 'eligible termination payment'

3-Sch1-Cl13
CommencedActionNote
14/12/2005AmendAmended definition of 'eligible termination payment'

3-Sch1-Cl14
CommencedActionNote
14/12/2005AmendAmended definition of 'eligible termination payment'

3-Sch1-Cl2
CommencedActionNote
14/12/2005AmendAmended definition of 'eligible service period'

3-Sch1-Cl3
CommencedActionNote
14/12/2005AmendAmended definition of 'eligible service period'

3-Sch1-Cl4
CommencedActionNote
14/12/2005AmendAmended definition of 'eligible service period'

3-Sch1-Cl5
CommencedActionNote
14/12/2005AmendAmended definition of 'eligible termination payment'

3-Sch1-Cl6
CommencedActionNote
14/12/2005AmendAmended definition of 'eligible termination payment'

3-Sch1-Cl7
CommencedActionNote
14/12/2005AmendAmended definition of 'eligible termination payment'

3-Sch1-Cl8
CommencedActionNote
14/12/2005AmendAmended definition of 'eligible termination payment'

3-Sch1-Cl9
CommencedActionNote
14/12/2005AmendAmended definition of 'eligible termination payment'

Tax Laws Amendment (2005 Measures No. 2) Act 2005 (assent 29/06/2005)

Explanatory Memorandum - REPS

Revised Explanatory Memorandum - REPS

Supplementary Explanatory Memorandum - REPS

Further Supplementary Explanatory Memorandum - SEN

Second Reading Speech - REPS

3-Sch7-Cl1
CommencedActionNote
29/06/2005AmendInserted definition 'member spouse'

3-Sch7-Cl2
CommencedActionNote
29/06/2005AmendInserted definition 'non-member spouse'

3-Sch7-Cl3
CommencedActionNote
29/06/2005AmendInserted definition 'payment split'

3-Sch7-Cl4
CommencedActionNote
29/06/2005AmendInserted definition 'splittable payment'

Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 2004 (assent 30/06/2004)

Explanatory Memorandum - REPS

Revised Explanatory Memorandum - SEN

Supplementary Explanatory Memorandum - REPS

Supplementary Explanatory Memorandum - SEN

3-Sch2-Cl1
CommencedActionNote
30/06/2004AmendSubstituted definition of 'dependant'

Taxation Laws Amendment Act (No. 1 ) 2004 (assent 30/06/2004)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch11-Cl101
CommencedActionNote
1/07/2000AmendOmitted definition of 'eligible annuity'

3-Sch11-Cl102
CommencedActionNote
1/07/2000AmendAmended definition of 'qualifying annuity'

3-Sch11-Cl122
CommencedActionNote
1/07/2000AmendOmitted definition of 'life assurance company'

3-Sch11-Cl66
CommencedActionNote
1/07/2000AmendOmitted definition of 'registered organization'

Tax Laws Amendment (2004 Measures No. 2) Act 2004 (assent 25/06/2004)

Explanatory Memorandum - REPS

3-Sch9-Cl1
CommencedActionNote
25/06/2004AmendAmended definition on 'undeducted contributions'

Taxation Laws Amendment Act (No. 4) 2003 (assent 30/06/2003)

Explanatory Memorandum - REPS

Revised Explanatory Memorandum - SEN

Supplementary Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1-Cl1
CommencedActionNote
30/06/2003AmendAmended definition of 'eligible service period'

3-Sch1-Cl2
CommencedActionNote
30/06/2003AmendAmended definition of 'eligible service period'

3-Sch1-Cl3
CommencedActionNote
30/06/2003AmendAmended definition of 'eligible termination payment'

3-Sch1-Cl4
CommencedActionNote
30/06/2003AmendAmended definition of 'eligible termination payment'

3-Sch1-Cl5
CommencedActionNote
30/06/2003AmendAmended definition of 'eligible termination payment'

3-Sch1-Cl6
CommencedActionNote
30/06/2003AmendAmended definition of 'eligible termination payment'

3-Sch1-Cl7
CommencedActionNote
30/06/2003AmendInserted definition of 'internal roll-over amount'

3-Sch1-Cl8
CommencedActionNote
30/06/2003AmendAmended definition of 'undeducted contributions'

3-Sch1-Cl9
CommencedActionNote
30/06/2003AmendAmended definition of 'undeducted contributions'

Taxation Laws Amendment (Superannuation) Act (No. 2) 2002 (assent 29/06/2002)

Explanatory Memorandum - REPS

Supplementary Explanatory Memorandum - SEN

Second Reading Speech - REPS

3-Sch1
CommencedActionNote
1/07/2003AmendAmended definition of 'eligible termination payment'

Taxation Laws Amendment (Superannuation) Act (No. 1) 2002 (assent 4/04/2002)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1
CommencedActionNote
4/04/2002AmendAmended definition of 'eligible termination payent'
4/04/2002AmendInserted definition of 'departing Australia superannuation payment'

New Business Tax System (Debt and Equity) Act 2001 (assent 1/10/2001)

Explanatory Memorandum - REPS

Supplementary Explanatory Memorandum and Correction to the Explanatory Memorandum - SEN

Second Reading Speech - REPS

3-Sch1
CommencedActionNote
01/07/2001AmendAmended definition of 'eligible termination payment'

New Business Tax System (Capital Gains Tax) Act 1999 (assent 10/12/1999)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch1
CommencedActionNote
10/12/1999AmendAmended definition of 'CGT exempt component'
10/12/1999AmendAmended definition of 'eligible termination payment'

Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1999 (assent 13/10/1999)

Explanatory Memorandum - REPS

Explanatory Memorandum - REPS

Supplementary Explanatory Memorandum - SEN

Second Reading Speech - SEN

3-Sch4
CommencedActionNote
13/10/1999AmendAmended definition of 'eligible termination payment'

Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 (assent 17/06/1999)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3-Sch7
CommencedActionNote
17/06/1999AmendAmended definition of 'life assurance company'
17/06/1999AmendAmended definition of 'registered organization'

Taxation Laws Amendment (No. 3) Act 1997 (assent 14/10/1997)

Explanatory Memorandum - SEN

Supplementary Explanatory Memorandum - SEN

Second Reading - REPS

3-Sch1-Cl4
CommencedActionNote
14/10/1997AmendInserted definition of 'CGT component'

3-Sch1-Cl5
CommencedActionNote
14/10/1997AmendAmended definition of 'eligible termination payment'

3-Sch1-Cl6
CommencedActionNote
14/10/1997AmendAmended definition of 'eligible termination payment'

Retirement Savings Accounts (Consequential Amendments) Act 1997 (assent 28/05/1997)

3-Sch13
CommencedActionNote
02/06/1997AmendAmended definition of 'superannuation fund'
02/06/1997AmendAmended definition of 'taxed superannuation fund'
02/06/1997AmendSubstituted definition of 'pension'

Taxation Laws Amendment Act (No. 3) 1996 (assent 19/12/1996)

Explanatory Memorandum - SEN

Second Reading Speech - REPS

Second Reading - The SEN

3-Sch1
CommencedActionNote
19/12/1996AmendAmended definition of "qualifying annuity"

Workplace Relations and other Legislation Amendment Act 1996 (assent 25/11/1996)

3-Sch19
CommencedActionNote
25/11/1996AmendAmended definition of "registered organization"

Taxation Laws Amendment Act (No. 2) 1995 (assent 16/12/1995)

Explanatory Memorandum - SEN

Supplementary Explanatory Memorandum - SEN

Second Reading - Consideration resumed from 30 March. - REPS

Second Reading - The SEN

3-Sch3
CommencedActionNote
16/12/1995AmendAmended definition of 'undeducted purchase price'
16/12/1995AmendInserted definition of 'eligible termination payment'

Superannuation Laws Amendment (Small Accounts and Other Measures) Act 1995 (assent 23/06/1995)

Explanatory Memorandum - SEN

Second Reading Speech - REPS

Second Reading - The SEN

3-Sch2
CommencedActionNote
01/07/1995AmendAmended definition of "eligible termination paymen

Taxation Laws Amendment Act (No. 4) 1994 (assent 19/12/1994)

Explanatory Memorandum - SEN

Supplementary Explanatory Memorandum - SEN

3-Sch3
CommencedActionNote
19/12/1994AmendAmended definition of "eligible termination paymen
19/12/1994AmendAmended definition of "superannuation fund"
19/12/1994AmendAmended definition of "taxed superannuation fund"
19/12/1994AmendInserted definition of "approved project"
19/12/1994AmendInserted definition of "eligible foreign remunerat
19/12/1994AmendInserted definition of "eligible non-resident non-
19/12/1994AmendInserted definition of "eligible resident non-comp
19/12/1994AmendInserted definition of "exempt non-resident foreig
19/12/1994AmendInserted definition of "exempt resident foreign te
19/12/1994AmendInserted definition of "foreign earnings"
19/12/1994AmendInserted definition of "qualifying service"

Superannuation Industry (Supervision) Consequential Amendments Act 1993 (assent 30/11/1993)

18(1)
CommencedActionNote
01/07/1994AmendAmended definition of "annuity"
01/07/1994AmendAmended definition of "pension"

18(2)
CommencedActionNote
01/07/1994AmendAmended definition of "approved deposit fund"

18(3)
CommencedActionNote
01/07/1994AmendOmitted definition of "approved trustee"

Taxation Laws Amendment (Superannuation) Act 1993 (assent 27/05/1993)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

12(a)
CommencedActionNote
01/07/1994AmendAmended definition of "eligible termination payment"

12(b)
CommencedActionNote
01/07/1994AmendInserted definition of "death benefit ETP"

Taxation Laws Amendment (Superannuation) Act 1992 (assent 22/12/1992)

Explanatory Memorandum - The REPS

Explanatory Memorandum - REPS

Second Reading Speech - SEN

28
CommencedActionNote
01/07/1994AmendSubstituted definition of "undeducted purchase price"

30(a)
CommencedActionNote
01/07/1994AmendAmended definition of "eligible termination payment"

30(b)
CommencedActionNote
01/07/1994AmendAmended definition of "eligible termination payment"

30(c)
CommencedActionNote
01/07/1994AmendAmended definition of "eligible termination payment"

30(d)
CommencedActionNote
01/07/1994AmendAmended definition of "eligible termination payment"

30(e)
CommencedActionNote
01/07/1994AmendAmended definition of "eligible termination payment"

30(f)
CommencedActionNote
01/07/1994AmendAmended definition of "eligible termination payment"

30(g)
CommencedActionNote
01/07/1994AmendAmended definition of "eligible termination payment"

30(h)
CommencedActionNote
01/07/1994AmendAmended definition of "eligible termination payment"

30(i)
CommencedActionNote
01/07/1994AmendAmended definition of "eligible termination payment"

30(j)
CommencedActionNote
01/07/1994AmendAmended definition of "eligible termination payment"

30(k)
CommencedActionNote
01/07/1994AmendAmended definition of "eligible termination payment"

30(l)
CommencedActionNote
01/07/1994AmendAmended definition of "eligible termination payment"

30(m)
CommencedActionNote
01/07/1994AmendSubstituted definition of "undeducted contributions"

34(a)
CommencedActionNote
22/12/1992AmendInserted definition of "annuity"
22/12/1992AmendInserted definition of "pension"

34(b)
CommencedActionNote
22/12/1992AmendAmended definition of "eligible annuity"

47(a)
CommencedActionNote
01/07/1994AmendOmitted definition of "roll-over period"

50(a)
CommencedActionNote
01/07/1994AmendAmended definition of "eligible termination payment"

50(b)
CommencedActionNote
01/07/1994AmendSubstituted definition of "concessional component"

50(c)
CommencedActionNote
01/07/1994AmendInserted definition of "post-June 1994 invalidity component"
01/07/1994AmendInserted definition of "tax-free amount"

58(a)
CommencedActionNote
01/07/1994AmendOmitted definition of "ISC-directed commutation payment"

58(b)
CommencedActionNote
01/07/1994AmendSubstituted definition of "excessive component"

Taxation Laws Amendment Act (No. 5) 1990 (assent 28/12/1990)

Explanatory Memorandum - REPS

37-Sch
CommencedActionNote
28/12/1990AmendOmitted definition of "spouse"

8(a)
CommencedActionNote
28/12/1990AmendAmended definition of "eligible termination payment"

8(b)
CommencedActionNote
28/12/1990AmendAmended definition of "excessive component"

8(c)
CommencedActionNote
28/12/1990AmendAmended definition of "excessive component"

8(d)
CommencedActionNote
28/12/1990AmendInserted definition of "ISC-directed commutation payment"

Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990 (assent 16/06/1990)

Explanatory Memorandum - REPS

14(a)
CommencedActionNote
01/07/1990AmendInserted definition of "continuously non-complying ADF"
01/07/1990AmendInserted definition of "excessive component"
01/07/1990AmendInserted definition of "non-complying ADF"

14(b)
CommencedActionNote
01/07/1990AmendInserted definition of "eligible termination payment"

14(c)
CommencedActionNote
01/07/1990AmendInserted definition of "eligible termination payment"

Taxation Laws Amendment Act (No. 4) 1989 (assent 19/12/1989)

Explanatory Memorandum - REPS

Supplementary Explanatory Memorandum - REPS

5(a)
CommencedActionNote
19/12/1989AmendSubstituted definition of "approved deposit fund"
19/12/1989AmendSubstituted definition of "approved trustee"

5(b)
CommencedActionNote
19/12/1989AmendOmitted definition of "approved purposes"
19/12/1989AmendOmitted definition of "approved rules"
19/12/1989AmendOmitted definition of "eligible bank"
19/12/1989AmendOmitted definition of "eligible financial corporation"
19/12/1989AmendOmitted definition of "registered auditor"
19/12/1989AmendOmitted definition of "related entity"

Banking Legislation Amendment Act 1989 (assent 7/11/1989)

52-Sch4
CommencedActionNote
28/12/1989AmendAmended definition of "eligible bank"

Taxation Laws Amendment (Superannuation) Act 1989 (assent 30/06/1989)

Explanatory Memorandum - REPS

Supplementary Explanatory Memorandum - SEN

Supplementary Explanatory Memorandum - SEN

Supplementary Explanatory Memorandum - SEN

5(a)
CommencedActionNote
30/06/1989AmendAmended definition of "eligible termination payment"

5(b)
CommencedActionNote
30/06/1989AmendAmended definition of "eligible termination payment"

5(c)
CommencedActionNote
30/06/1989AmendAmended definition of "eligible termination payment"

5(d)
CommencedActionNote
30/06/1989AmendAmended definition of "eligible termination payment"

5(e)
CommencedActionNote
30/06/1989AmendAmended definition of "immediate annuity"

5(f)
CommencedActionNote
30/06/1989AmendAmended definition of "life assurance company"

5(g)
CommencedActionNote
30/06/1989AmendAmended definition of "superannuation fund"

5(h)
CommencedActionNote
30/06/1989AmendAmended definition of "undeducted purchase price"

5(j)
CommencedActionNote
30/06/1989AmendInserted definition of "ETP"
30/06/1989AmendInserted definition of "actual net benefit"
30/06/1989AmendInserted definition of "complying ADF"
30/06/1989AmendInserted definition of "complying superannuation fund"
30/06/1989AmendInserted definition of "continuous complying superannuation fund"
30/06/1989AmendInserted definition of "continuously complying ADF"
30/06/1989AmendInserted definition of "eligible superannuation fund"
30/06/1989AmendInserted definition of "equivalent old system ETP"
30/06/1989AmendInserted definition of "non-complying superannuation fund"
30/06/1989AmendInserted definition of "old system net benefit"
30/06/1989AmendInserted definition of "post-June 83 component"
30/06/1989AmendInserted definition of "pre-July 83 component"
30/06/1989AmendInserted definition of "roll-over"
30/06/1989AmendInserted definition of "rolled-over"
30/06/1989AmendInserted definition of "taxable contribution"
30/06/1989AmendInserted definition of "taxed element"
30/06/1989AmendInserted definition of "taxed superannuation fund"
30/06/1989AmendInserted definition of "untaxed element"

Taxation Laws Amendment Act (No. 2) 1989 (assent 30/06/1989)

Explanatory Memorandum PART A - REPS

Explanatory Memorandum PART B - REPS

Supplementary Explanatory Memorandum - REPS

10-Sch1
CommencedActionNote
30/06/1989AmendAmended definition of "eligible termination payment"
30/06/1989AmendAmended definition of "superannuation fund"

Industrial Relations (Consequential Provisions) Act 1988 (assent 8/11/1988)

Explanatory Memorandum - REPS

86-Sch2
CommencedActionNote
01/03/1989AmendAmended definition of "registered organization"

Taxation Laws Amendment Act 1988 (assent 26/04/1988)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

11(a)
CommencedActionNote
26/04/1988AmendAmended definition of "eligible service period"

11(b)
CommencedActionNote
26/04/1988AmendAmended definition of "eligible service period"

11(c)
CommencedActionNote
26/04/1988AmendAmended definition of "eligible service period"

11(d)
CommencedActionNote
26/04/1988AmendAmended definition of "eligible termination payment"

11(e)
CommencedActionNote
26/04/1988AmendAmended definition of "eligible termination payment"

11(f)
CommencedActionNote
26/04/1988AmendAmended definition of "eligible termination payment"

11(g)
CommencedActionNote
26/04/1988AmendAmended definition of "eligible termination payment"

11(h)
CommencedActionNote
26/04/1988AmendAmended definition of "eligible termination payment"

11(j)
CommencedActionNote
26/04/1988AmendAmended definition of "eligible termination payment"

11(k)
CommencedActionNote
26/04/1988AmendAmended definition of "eligible termination payment"

11(m)
CommencedActionNote
26/04/1988AmendAmended definition of "eligible termination payment"

11(n)
CommencedActionNote
26/04/1988AmendAmended definition of "eligible termination payment"

11(p)
CommencedActionNote
26/04/1988AmendAmended definition of "relevant service period"

11(q)
CommencedActionNote
26/04/1988AmendAmended definition of "relevant service period"

11(r)
CommencedActionNote
26/04/1988AmendAmended definition of "relevant service period"

11(s)
CommencedActionNote
26/04/1988AmendAmended definition of "relevant service period"

11(t)
CommencedActionNote
26/04/1988AmendAmended definition of "relevant service period"

11(u)
CommencedActionNote
26/04/1988AmendAmended definition of "relevant service period"

11(w)
CommencedActionNote
26/04/1988AmendAmended definition of "relevant service period"

11(y)
CommencedActionNote
26/04/1988AmendAmended definition of "dependant"

11(z)
CommencedActionNote
26/04/1988AmendSubstituted definition of "eligible annuity"

11(za)
CommencedActionNote
26/04/1988AmendInserted definition of "qualifying annuity"
26/04/1988AmendInserted definition of "reduced purchase price"

11(zb)
CommencedActionNote
26/04/1988AmendInserted definition of "spouse"

Taxation Laws Amendment Act (No. 4) 1987 (assent 18/12/1987)

Explanatory Memorandum - REPS

Explanatory Memorandum Erratum - REPS

Second Reading Speech - REPS

12(a)
CommencedActionNote
16/12/1987AmendAmended definition of "eligible termination payment"

12(b)
CommencedActionNote
16/12/1987AmendAmended definition of "eligible termination payment"

12(c)
CommencedActionNote
16/12/1987AmendAmended definition of "superannuation fund"

Taxation Laws Amendment Act (No. 4) 1985 (assent 16/12/1985)

Explanatory Memorandum - REPS

Supplementary Explanatory Memorandum - REPS

7(a)
CommencedActionNote
16/12/1985AmendInserted definition of "immediate annuity eligible termination payment"
16/12/1985AmendInserted definition of "income component"

7(b)
CommencedActionNote
16/12/1985AmendInserted definition of "non-qualifying component"

Income Tax Assessment Amendment Act 1985 (assent 18/11/1985)

Explanatory Memorandum - REPS

Second Reading Speech - REPS

3(a)
CommencedActionNote
18/11/1985AmendAmended definition of "approved rules"

3(b)
CommencedActionNote
18/11/1985AmendAmended definition of "eligible termination payment"

3(c)
CommencedActionNote
18/11/1985AmendInserted definition of "non roll-over deductible amount"

3(d)
CommencedActionNote
18/11/1985AmendAmended definition of "purchase price"

3(e)
CommencedActionNote
18/11/1985AmendSubstituted definition of "unused unbalanced purchase price"

Taxation Laws Amendment Act (No. 2) 1985 (assent 28/10/1985)

Explanatory Memorandum PART A - REPS

Explanatory Memorandum PART B - REPS

Second Reading Speech - REPS

12
CommencedActionNote
28/10/1985AmendAmended definition of "undeducted purchase price"


 


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