Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Income Tax Assessment Act 1997
152 Section 10-5 (table item headed "employment")
Repeal the item, substitute:
|
employment |
|
|
allowances and benefits in relation to employment or rendering services |
|
|
employment termination payment |
82-10
|
|
other payments for employment termination |
83-295 |
|
return to work payments |
15-3 |
|
see accrued leave transfer payments, leave payments, superannuation and sections 82-10A and 82-10C of the Income Tax (Transitional Provisions) Act 1997 |
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