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.
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