TERMINATION PAYMENTS TAX IMPOSITION ACT 1997 (REPEALED)
SECTION 4
4
IMPOSITION OF TERMINATION PAYMENTS SURCHARGE
The termination payments surcharge that is payable on a termination payment made to or for a taxpayer under the Termination Payments Tax (Assessment and Collection) Act 1997 is imposed by this Act.
The termination payments surcharge that is payable on a termination payment made to or for a taxpayer under the Termination Payments Tax (Assessment and Collection) Act 1997 is imposed by this Act.
Note:
Surcharge is not payable on a termination payment made on or after 1 July 2005 - see subsection 7(2) of the Termination Payments Tax (Assessment and Collection) Act 1997 .
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