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

Division 82 - Employment termination payments

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Guide to Division 82

SECTION 82-1

82-1 What this Division is about

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This Division tells you how employment termination payments are treated for the purpose of income tax.