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INCOME TAX ASSESSMENT ACT 1997 - SECT 118.22 Superannuation lump sums and employment termination payments

INCOME TAX ASSESSMENT ACT 1997 - SECT 118.22

Superannuation lump sums and employment termination payments

    In applying section   118 - 20, treat a * superannuation lump sum or an * employment termination payment that you receive as being included in your assessable income.

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