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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-40 - RULES AFFECTING EMPLOYEES AND OTHER TAXPAYERS RECEIVING PAYG WITHHOLDING PAYMENTS    View history reference

Division 82 - Employment termination payments    View history reference

Subdivision 82-C - Key concepts    View history reference

Operative provisions

SECTION 82-145  

82-145  Taxable component of an employment termination payment  

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The taxable component of an *employment termination payment is the amount of the payment less the *tax free component of the payment (see section 82-140 ).


 



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