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Taxation Administration – Payment Summary Deferral: Employment Termination and Departing Australia Superannuation Payments Deferral 2022
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This Instrument applies to entities that have obligations to provide copies of payment summaries in respect of:
(a) employment termination payments under paragraph 16-165(1)(b) of Schedule 1 to the TAA, and
(b) departing Australia superannuation payments made under paragraph 16-166(b) of Schedule 1 to the TAA.