Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-1 - ASSESSABLE INCOME  

Division 15 - Some items of assessable income  

Operative provisions  

SECTION 15-3  

15-3   Return to work payments  

Your assessable income includes an amount you receive under an ^* arrangement that an entity enters into for a purpose of inducing you to resume working for, or providing services to, any entity.