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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 83 - Other payments on termination of employment    View history reference

Subdivision 83-D - Foreign termination payments    View history reference

Guide to Subdivision 83-D

SECTION 83-230  What this Subdivision is about  

 View history reference

This Subdivision deals with termination payments that arise out of foreign employment.

These payments are not employment termination payments, and are tax free (except for amounts worked out under this Subdivision).


TABLE OF SECTIONS
Operative provisions
 83-235Termination payments tax free - foreign resident period
 83-240Termination payments tax free - Australian resident period


 



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