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
9 After subsection 52-105(5)
Insert:
Note: Pension age has the meaning given by subsection 23(1) of the Social Security Act 1991: see subsection 995-1(1).
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