INCOME TAX ASSESSMENT ACT 1997 - SECT 82.140 Tax free component of an employment termination payment

INCOME TAX ASSESSMENT ACT 1997 - SECT 82.140

    The tax free component of an * employment termination payment is so much of the payment as consists of the following:

  (a)   the * invalidity segment of the payment;

  (b)   the * pre - July 83 segment of the payment.