Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 80.20

             (1)   This section applies for the purposes of:

                     (a)  determining whether Division 82 or 83 applies to a payment; and

                     (b)  determining whether a payment mentioned in Division 82 or 83 is made to you, or received by you.

             (2)  A payment is treated as being made to you, or received by you, if it is made:

                     (a)  for your benefit; or

                     (b)  to another person or to an entity at your direction or request.

Table of Subdivisions

             Guide to Division 82

82-A     Employment termination payments: life benefits

82-B      Employment termination payments: death benefits

82-C      Key concepts

Guide to Division 82