INCOME TAX ASSESSMENT ACT 1997 - SECT 83.295 Termination payments made more than 12 months after termination etc.
INCOME TAX ASSESSMENT ACT 1997 - SECT 83.295
Termination payments made more than 12 months after termination etc.A payment received by you that would be an * employment termination payment but for paragraph 82 - 130(1)(b) is assessable income.
Guide to Division 83A
83A - A Objects of Division and key concepts
83A - B Immediate inclusion of discount in assessable income
83A - C Deferred inclusion of gain in assessable income
83A - D Deduction for employer
83A - E Miscellaneous