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Special circumstances and glossary 2013

Special circumstances affecting how your tax is calculated and a glossary of terms used in the tax return instructions.

Last updated 27 May 2013

Special circumstances

Non-resident withholding tax

Foreign employment termination payments

Dividends and franking credits

Australian superannuation lump sum payments

Leased luxury cars

Work-related travel expenses

Rules for certain types of gifts or donations

Australian superannuation income stream tax offset

Tax-free government pensions or benefits that are taken into account in the income tests

Glossary

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