Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 3 Other amendments
Income Tax Assessment Act 1997
12 At the end of subsection 290-85(1)
(c) is a payment in lieu of salary or wages that relate to a period of service during which the other person was your employee, and is made within 2 months after the person stopped being your employee.