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 1   Genuine redundancy payments and early retirement scheme payments amendments

Income Tax Assessment Act 1997

2   Subparagraph 83-180(2)(a)(i)

Omit "he or she turned 65", substitute "the employee reached *pension age".