Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 6   Miscellaneous amendments

Part 5   PAYG withholding from delayed payments for termination of employment

1   Division 1 - Main amendments

Taxation Administration Act 1953

50   Paragraph 16-165(2)(b) in Schedule 1

Omit "an *employment termination payment,", substitute "a payment that is an *employment termination payment or would be one except that it is received more than 12 months after termination of employment,".