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Taxation Administration – Payment Summary Deferral: Employment Termination and Departing Australia Superannuation Payments Deferral 2022
5. Definitions5. Definitions
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5. Definitions
Employment termination payment has the meaning given by section 82-130 of the Income Tax Assessment Act 1997.
Departing Australia superannuation payment has the meaning given by section 301-170 of the Income Tax Assessment Act 1997.
All other terms take their meaning from the TAA (see subsection 3AA(2) of this Act).