Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-40 - RULES AFFECTING EMPLOYEES AND OTHER TAXPAYERS RECEIVING PAYG WITHHOLDING PAYMENTS  

Division 80 - General rules  

Operative provisions  

SECTION 80-10  

80-10   Application to the termination of employment  

For the purposes of this Part, treat the termination of employment as including:

(a) retirement from employment; and

(b) the cessation of employment because of death.