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

Guide to Division 83A