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EZ 32G: Person deriving pension from foreign superannuation scheme and returning as income before 1 April 2014
or “Foreign pension payments reported as income before April 2014”

You could also call this:

“Old financial arrangement rules apply to agreements made between specific dates”

The old financial arrangements rules apply to financial arrangements that you entered into during a specific time period. This period starts on the implementation date and ends before 20 May 1999. If you made any financial arrangements during this time, the old rules will apply to them.

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Next up: EZ 34: Election to apply financial arrangements rules in subpart EW

or “Choose to use financial arrangement rules by calculating a transitional adjustment”

Part E Timing and quantifying rules
Terminating provisions: Definitions

EZ 33Application of old financial arrangements rules

  1. The old financial arrangements rules apply to financial arrangements entered into on or after the implementation date and before 20 May 1999.

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