Treasury Laws Amendment (2019 Measures No. 2) Act 2019 (94 of 2019)

Schedule 1   Genuine redundancy payments and early retirement scheme payments alignment with pension age

Part 2   Technical amendments

Income Tax Assessment Act 1997

9   After subsection 52-105(5)

Insert:

Note: Pension age has the meaning given by subsection 23(1) of the Social Security Act 1991: see subsection 995-1(1).