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 1 Genuine redundancy payments and early retirement scheme payments amendments
Income Tax Assessment Act 1997
2 Subparagraph 83-180(2)(a)(i)
Omit "he or she turned 65", substitute "the employee reached *pension age".
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