Treasury Laws Amendment (2019 Measures No. 2) Act 2019 (94 of 2019)
Schedule 1 Genuine redundancy payments and early retirement scheme payments alignment with pension age
Part 2 Technical amendments
Income Tax Assessment Act 1997
11 Subsection 995-1(1) (definition of pension age)
Repeal the definition, substitute:
pension age has the meaning given by subsection 23(1) of the Social Security Act 1991.
Note: In Subdivision 52-E, pension age has the meaning given by subsection 52-131(9).
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