INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 118 - Exemptions  

Subdivision 118-A - General exemptions  

Anti-overlap provisions

SECTION 118-22   118-22   Superannuation lump sums and employment termination payments  


In applying section 118-20 , treat a *superannuation lump sum or an *employment termination payment that you receive as being included in your assessable income.

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