Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 83.230

What this Subdivision is about

This Subdivision deals with termination payments that arise out of foreign employment.

These payments are not employment termination payments, and are tax free (except for amounts worked out under this Subdivision).

Table of sections

Operative provisions

83 - 235   Termination payments tax free--foreign resident period

83 - 240   Termination payments tax free--Australian resident period


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