Commonwealth Consolidated Acts Commonwealth Consolidated ActsBoth of the following are MLS lump sums paid to an individual:
(a) a lump sum payment of eligible income (within the meaning of section 159ZR of the Income Tax Assessment Act 1936 ) that is included in the individual's assessable income for the * current year (but only to the extent that it accrued in an earlier income year);
(b) a lump sum payment that is included in the individual's * exempt foreign employment income for the current year (but only to the extent that it accrued during a period ending more than 12 months before the date on which it was paid).