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 83 - Other payments on termination of employment
Subdivision 83-D - Foreign termination payments
Guide to Subdivision 83-D SECTION 83-230 What this Subdivision is about
This Subdivision deals with termination payments that arise out of foreign employment.
These payments are not employment termination payments, and are tax free (except for amounts worked out under this Subdivision).
|83-235||Termination payments tax free - foreign resident period|
|83-240||Termination payments tax free - Australian resident period|