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 82 - Employment termination payments
Guide to Division 82 SECTION 82-1 82-1 What this Division is about
This Division tells you how employment termination payments are treated for the purpose of income tax.