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-D - Foreign termination payments  

Guide to Subdivision 83-D

SECTION 83-230   What this Subdivision is about  


This Subdivision deals with termination payments that arise out of foreign employment.

These payments are not employment termination payments, and are tax free (except for amounts worked out under this Subdivision).


TABLE OF SECTIONS
Operative provisions
83-235 Termination payments tax free - foreign resident period
83-240 Termination payments tax free - Australian resident period


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