Glossary

Terms used in the tax return instructions.

Last updated 28 May 2013

Spouse

Child

Foreign termination payment (FTP)

Late termination payment

Transitional 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

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