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  • Foreign employment termination payments



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    An employment termination payment (ETP) that you received due to termination of your employment overseas is a foreign employment termination payment (foreign ETP):

    • where you were an Australian resident for the period of your employment
    • where the payment was exempt from income tax under that country's laws, and
    • whether or not your foreign employer has an Australian business number (ABN) or has given you a PAYG payment summary - employment termination payment.

    Note: A foreign ETP is different from a foreign termination payment (FTP).

      Last modified: 01 Jun 2012QC 25766