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

170   Section 13-1 (table item headed "eligible termination payments (ETPs)")

Repeal the item, substitute:

employment termination

 

employment termination payments

82-10
82-70

see leave payments, superannuation and sections 82-10A and 82-10C of the Income Tax (Transitional Provisions) Act 1997

  

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