Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)

Schedule 1   Consequential amendments etc.

Part 2   Other consequential amendments etc.

Income Tax Assessment Act 1997

152   Section 10-5 (table item headed "employment")

Repeal the item, substitute:

employment

 

allowances and benefits in relation to employment or rendering services


15-2

employment termination payment

82-10
82-65
82-70

other payments for employment termination

83-295

return to work payments

15-3

see accrued leave transfer payments, leave payments, superannuation and sections 82-10A and 82-10C of the Income Tax (Transitional Provisions) Act 1997