Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-40
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RULES AFFECTING EMPLOYEES AND OTHER TAXPAYERS RECEIVING PAYG WITHHOLDING PAYMENTS
Division 83
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Other payments on termination of employment
Subdivision 83-E
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Other payments
Operative provisions
SECTION 83-295 83-295 Termination payments made more than 12 months after termination etc.
A payment received by you that would be an *employment termination payment but for paragraph 82-130(1)(b) is assessable income.
View history note
Hide history noteSECTION 83-295 83-295 Termination payments made more than 12 months after termination etc.
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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