Treasury Laws Amendment (2019 Measures No. 2) Act 2019 (94 of 2019)

Schedule 1   Genuine redundancy payments and early retirement scheme payments alignment with pension age

Part 1   Genuine redundancy payments and early retirement scheme payments amendments

Income Tax Assessment Act 1997

3   Application

The amendments made by this Part apply to payments received by employees who are dismissed or retire on or after 1 July 2019.