Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)

Schedule 3   AMENDMENTS RELATING TO SUPERANNUATION

Part 2   INCOME TAX ASSESSMENT ACT 1936

Division 10   Lump sum payments made in consequence of the termination of overseas projects or overseas employment

55   Object

The object of this Division is to provide for a tax exemption for certain lump sum payments made in consequence of the termination of an overseas project or overseas employment.