ITAA 1936 s 159SA

Assessability of Australian sourced Eligible Termination Payment paid to resident of the Czech Republic aged over 55: post-June 83 component

Income tax: for a lump sum or eligible termination payment rebate under section 159SA of the Income Tax Assessment Act 1936 (ITAA), does the 'applicable rate of tax' for a primary producer refer to the notional rate under subsection 12(2) and subsection 12(3) of the Income Tax Rates Act 1986 (ITRA)?

Income tax: for a lump sum or eligible termination payment rebate under section 159SA of the Income Tax Assessment Act 1936 (ITAA), does 'the rate of tax' for a primary producer refer to the notional rate under subsection 12(2) and subsection 12(3) of the Income Tax Rates Act 1986 (ITR)?

Post-June 1983 Eligible Termination Payment - exclusion from taxable income for Medicare levy purposes

Pre-July 1983 Eligible Termination Payment - inclusion in taxable income for Medicare levy purposes

Superannuation, retirement and employment termination: Assessable income includes post-June 83 taxed element.

Superannuation, retirement & employment termination: Eligible termination payment (ETP): ETP Post June 1983 Taxed Element included in taxable income.

Superannuation, retirement & employment termination: Eligible termination payment (ETP) and Payment in lieu of unused annual leave

Superannuation, retirement & employment termination: Eligible termination payment (ETP) rebate to a deceased estate

Medicare Levy - Defence Force termination payment

Medicare levy - family income - post June 83 component of ETP received by spouse

Payment of a death benefit eligible termination payment (ETP) to a non-dependant beneficiary

Medicare levy: family income - post June 83 component of ETP received by taxpayer's spouse