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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-E - Other payments    View history reference

Operative provisions

SECTION 83-295  

83-295  Termination payments made more than 12 months after termination etc.  

 View history reference
A payment received by you that would be an *employment termination payment but for paragraph 82-130(1)(b) is assessable income.


 



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