Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 83.295

    A payment received by you that would be an * employment termination payment but for paragraph   82 - 130(1)(b) is assessable income.

Table of Subdivisions

  Guide to Division   83A

83A - A   Objects of Division and key concepts

83A - B   Immediate inclusion of discount in assessable income

83A - C   Deferred inclusion of gain in assessable income

83A - D   Deduction for employer

83A - E   Miscellaneous