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Definitions for key terms in questions 4 and 8

Last updated 28 June 2011

Foreign termination payment (FTP)

Late termination payment

Transitional termination payment

Directed termination payment

Death benefit employment termination payment (ETP)

Death benefits dependant

Interdependency relationship

Terminal medical condition

Low-rate cap for taxable components of superannuation lump sum payments

Untaxed-plan cap for untaxed elements

QC28061