Document ID: chunk:federal_register_of_legislation:C2025C00120:section:136:p16
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 136 (pt 16/34)
Character Range: 474042–476725

a benefit that is an exempt benefit in relation to the year of tax; or
 (h) a benefit constituted by the acquisition of an ESS interest under an employee share scheme (within the meaning of the Income Tax Assessment Act 1997) to which Subdivision 83A‑B or 83A‑C of that Act applies; or
 (ha) a benefit constituted by the acquisition of money or property by an employee share trust (within the meaning of the Income Tax Assessment Act 1997); or
 (j) a benefit constituted by:
 (i) the making of a contribution to a superannuation fund (as defined by the Income Tax Assessment Act 1997) that the person making the contribution had reasonable grounds for believing was a complying superannuation fund (as defined by that Act) for the purpose of making provision for superannuation benefits for the employee (whether or not the benefits are payable to a dependant of the employee if the employee dies before or after becoming entitled to receive the benefits); or
 (ii) the making of a contribution to a foreign superannuation fund (within the meaning of the Income Tax Assessment Act 1997) where:
 (A) the contribution is for the purpose of making provision for superannuation benefits for the employee (whether or not the benefits are payable to a dependant of the employee if the employee dies before or after becoming entitled to receive the benefits); and
 (B) the employee is a temporary resident (within the meaning of the Income Tax Assessment Act 1997) when the contribution is made; or
 (iii) the making of a payment of money to an RSA (within the meaning of the Retirement Savings Accounts Act 1997) that is held by the employee; or
 (k) a superannuation benefit (within the meaning of the Income Tax Assessment Act 1997); or
 (l) a payment covered by section 26AF or 26AFA of the Income Tax Assessment Act 1936; or
 (la) an early retirement scheme payment (within the meaning of the Income Tax Assessment Act 1997); or
 (lb) a genuine redundancy payment (within the meaning of the Income Tax Assessment Act 1997); or
 (lc) an employment termination payment (within the meaning of the Income Tax Assessment Act 1997); or
 (ld) a payment that would be an employment termination payment (within the meaning of the Income Tax Assessment Act 1997) apart from paragraph 82‑130(1)(b) of that Act; or
 (le) any of the following payments, if they would be employment termination payments (within the meaning of the Income Tax Assessment Act 1997) apart from paragraph 82‑130(1)(b) and section 82‑135 of that Act:
 (i) an unused annual leave payment (within the meaning of that Act);
 (ii) an unused long service leave payment (within the meaning of that Act);
 (iii) a payment covered