Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 80.20

  (1)   This section applies for the purposes of:

  (a)   determining whether Division   82 or 83 applies to a payment; and

  (b)   determining whether a payment mentioned in Division   82 or 83 is made to you, or received by you.

  (2)   A payment is treated as being made to you, or received by you, if it is made:

  (a)   for your benefit; or

  (b)   to another person or to an entity at your direction or request.

Table of Subdivisions

  Guide to Division   82

82 - A   Employment termination payments: life benefits

82 - B   Employment termination payments: death benefits

82 - C   Key concepts