Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Income Tax Assessment Act 1997
160 Section 11-55 (after table item headed "dividends")
Insert:
|
employment |
|
|
early retirement scheme payment, tax free amount of |
83-170 |
|
employment termination payment |
82-10
|
|
foreign termination payment |
83-235
|
|
genuine redundancy payment, tax free amount of |
83-170 |
|
unused long service leave payment, pre-16/8/78 period |
83-80 |
|
see superannuation and sections 82-10A and 82-10C of the Income Tax (Transitional Provisions) Act 1997 |