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 2   Technical amendments

Income Tax Assessment Act 1997

11   Subsection 995-1(1) (definition of pension age)

Repeal the definition, substitute:

pension age has the meaning given by subsection 23(1) of the Social Security Act 1991.

Note: In Subdivision 52-E, pension age has the meaning given by subsection 52-131(9).