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-E - Other payments  

Operative provisions

SECTION 83-295   83-295   Termination payments made more than 12 months after termination etc.  

A payment received by you that would be an *employment termination payment but for paragraph 82-130(1)(b) is assessable income.