Document ID: chunk:federal_register_of_legislation:C2025C00029:section:30:p5
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 30 (pt 5/19)
Character Range: 1509359–1512548

2‑40—Rules affecting employees and other taxpayers receiving PAYG withholding payments
Division 80—General rules
Guide to Division 80
80‑1 What this Division is about
Operative provisions
80‑5 Holding of an office
80‑10 Application to the termination of employment
80‑15 Transfer of property
80‑20 Payments for your benefit or at your direction or request
Division 82—Employment termination payments
Guide to Division 82
82‑1 What this Division is about
Subdivision 82‑A—Employment termination payments: life benefits
Guide to Subdivision 82‑A
82‑5 What this Subdivision is about
Operative provisions
82‑10 Taxation of life benefit termination payments
Subdivision 82‑B—Employment termination payments: death benefits
Guide to Subdivision 82‑B
82‑60 What this Subdivision is about
Operative provisions
82‑65 Death benefits for dependants
82‑70 Death benefits for non‑dependants
82‑75 Death benefits paid to trustee of deceased estate
Subdivision 82‑C—Key concepts
Guide to Subdivision 82‑C
82‑125 What this Subdivision is about
Operative provisions
82‑130 What is an employment termination payment?
82‑135 Payments that are not employment termination payments
82‑140 Tax free component of an employment termination payment
82‑145 Taxable component of an employment termination payment
82‑150 What is an invalidity segment of an employment termination payment?
82‑155 What is a pre‑July 83 segment of an employment termination payment?
82‑160 What is the ETP cap amount?
Division 83—Other payments on termination of employment
Guide to Division 83
83‑1 What this Division is about
Subdivision 83‑A—Unused annual leave payments
Guide to Subdivision 83‑A
83‑5 What this Subdivision is about
Operative provisions
83‑10 Unused annual leave payment is assessable
83‑15 Entitlement to tax offset
              Subdivision 83‑B—Unused long service leave payments
              Guide to Subdivision 83‑B
83‑65 What this Subdivision is about
General
83‑70 Application—long service leave
83‑75 Meaning of unused long service leave payment
83‑80 Taxation of unused long service leave payments
83‑85 Entitlement to tax offset
83‑90 Meaning of pre‑16/8/78 period, pre‑18/8/93 period, post‑17/8/93 period and long service leave employment period
Employment wholly full‑time or wholly part‑time
83‑95 How to work out amount of payment attributable to each period
83‑100 How to work out unused days of long service leave for each period
83‑105 How to work out long service leave accrued in each period
Employment partly full‑time and partly part‑time
83‑110 Leave accrued in pre‑16/8/78, pre‑18/8/93 and post‑17/8/93 periods—employment full‑time and part‑time
Long service leave taken at less than full pay
83‑115 Working out used days of long service leave if leave taken at less than full pay
Subdivision 83‑C—Genuine redundancy payments and early retirement scheme payments
Guide to Subdivision 83‑C
83‑165 What this Subdivision is about
Operative provisions
83‑170 Tax‑free treatment of genuine redundancy payments and early retirement scheme payments
83‑175 What is a genuine redundancy payment?
83‑180 What is an early retirement scheme payment?
Subdivision 83‑D—Foreign termination payments
Guide to