Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 83.235

    A payment received by you is not assessable income and is not * exempt income if:

  (a)   it was received in consequence of the termination of your employment in a foreign country; and

  (b)   it is not a * superannuation benefit; and

  (c)   it is not a payment of a pension or an * annuity (whether or not the payment is a superannuation benefit); and

  (d)   it relates only to a period of employment when you were not an Australian resident.