Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Any of the following payments covered by this Part (but no others covered by this Part) can be or include a transfer of property:
(a) an * employment termination payment;
(b) a * genuine redundancy payment;
(c) an * early retirement scheme payment;
(d) a payment covered by Subdivision 83 - D (Foreign termination payments);
(e) a payment that would be an employment termination payment but for paragraph 82 - 130(1)(b) (see Subdivision 83 - E).
Note: An unused annual leave payment or an unused long service leave payment cannot include a transfer of property.
(2) The amount of the payment is or includes the * market value of the property.
(3) The * market value is reduced by the value of any consideration given for the transfer of the property.