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
Guide to Division 83 SECTION 83-1 83-1 What this Division is about
This Division sets out the taxation treatment for a variety of payments, other than employment termination payments, that are made in consequence of the termination of employment.