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 83 - Other payments on termination of employment

Subdivision 83-D - Foreign termination payments

Guide to Subdivision 83-D

SECTION 83-230 What this Subdivision is about

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

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