INCOME TAX ASSESSMENT ACT 1997 - SECT 83.230 What this Subdivision is about
INCOME TAX ASSESSMENT ACT 1997 - SECT 83.230
What this Subdivision is aboutThis Subdivision deals with termination payments that arise out of foreign employment.
These payments are not employment termination payments, and are tax free (except for amounts worked out under this Subdivision).
83 - 235 Termination payments tax free--foreign resident period
83 - 240 Termination payments tax free--Australian resident period