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
170 Section 13-1 (table item headed "eligible termination payments (ETPs)")
Repeal the item, substitute:
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employment termination |
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employment termination payments |
82-10
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see leave payments, superannuation and sections 82-10A and 82-10C of the Income Tax (Transitional Provisions) Act 1997 |