Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-1
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CAPITAL GAINS AND LOSSES: GENERAL TOPICS
Division 118
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Exemptions
Subdivision 118-A
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General exemptions
Anti-overlap provisions
SECTION 118-22 118-22 Superannuation lump sums and employment termination payments
In applying section 118-20 , treat a *superannuation lump sum or an *employment termination payment that you receive as being included in your assessable income.
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Hide history noteSECTION 118-22 118-22 Superannuation lump sums and employment termination payments
In applying section 118-20 , treat a *superannuation lump sum or an *employment termination payment that you receive as being included in your assessable income.
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