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Income tax: what are sufficient instructions to enable a payer to make eligible termination payments and what are the record retention requirements for these instructions?

Notice of Withdrawal

TD 98/18 deals with the instructions and record retention requirements regarding the making of eligible termination payments as specified under the former regulation 99E of the Income Tax Regulations 1936 .

Regulation 99E of the Income Tax Regulations 1936 has been repealed by the Income Tax Amendment Regulations 2007 (SLI No 89 of 2007).

TD 98/18 has no ongoing relevance and is therefore withdrawn without replacement.

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