Income Tax Rates Amendment (Superannuation) Act 2007 (19 of 2007)
Schedule 1 Amendment of the Income Tax Rates Act 1986
Income Tax Rates Act 1986
20 Subsection 3(1) (subparagraph (b)(ii) of the definition of special income component )
Repeal the subparagraph, substitute:
(ii) the superannuation remainder of the taxable income; and
(iii) the employment termination remainder of the taxable income;
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