Income tax: what are sufficient instructions to enable a payer to make eligible termination payments and what are the record retention requirements for these instructions?
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Notice of Withdrawal
Taxation Determination TD 98/18 is withdrawn with effect from today.
1. TD 98/18 deals with the instructions and record retention requirements regarding the making of eligible termination payments as specified under the former regulation 99E of the Income Tax Regulations 1936 .
2. Regulation 99E of the Income Tax Regulations 1936 has been repealed by the Income Tax Amendment Regulations 2007 (SLI No 89 of 2007).
3. TD 98/18 has no ongoing relevance and is therefore withdrawn without replacement.
Commissioner of Taxation
5 April 2017
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Previously issued as Draft TD 98/D4
eligible termination payments