ITAA 1936 s 27A(1)

Income tax: treatment of transfer payments to employees of Delta Electricity following the sale of the Delta Coast business to a private sector entity

Income tax: treatment of transfer payments to employees in connection with the sale of the Home Care Service business

Income tax: treatment of transfer payments to employees in connection with the sale of the Specialist Disability Services business

CGT small business concessions - retirement exemption - making an eligible termination payment years later.

Superannuation, retirement & employment termination: ETP death benefit dependant and interdependency relationship

Assessability of an Australian sourced eligible termination payment paid to a Singaporean resident

Assessability of periodic insurance payments received by an Australian resident from Denmark

Foreign termination payment

Disability superannuation benefit: roll-over - commencement of an account-based pension

Income tax: will the Commissioner exercise his discretion under subsection 27H(3) of the Income Tax Assessment Act 1936 (ITAA 1936) to determine a deductible amount (representing the undeducted purchase price) for old age, widows, widowers and orphans pensions paid under the Netherlands Social Insurance system?

Income tax: how does a taxpayer work out the amount to be included in assessable income under section 27H of the Income Tax Assessment Act 1936 for a superannuation pension or annuity that is payable in a foreign currency?

Income tax: will the Commissioner exercise his discretion under subsection 27H(3) of the Income Tax Assessment Act 1936 in determining the deductible amount in relation to a superannuation pension or 'eligible annuity' split pursuant to an agreement or court order on marriage breakdown?

Income tax: if a company ceases carrying on a business which has been transferred to an associated entity, will a payment made by that company to a former employee be an eligible termination payment as defined in subsection 27A(1) of the Income Tax Assessment Act 1936 ?

Income tax: is a payment in lieu of notice on termination of employment an eligible termination payment under subsection 27A(1) of the Income Tax Assessment Act 1936?

Income tax: undeducted purchase price of pensions from Austrian superannuation insurance funds

Income tax: eligible termination payments (ETP): payments made in consequence of the termination of any employment: meaning of the phrase 'in consequence of'

Income tax: Pay As You Go (PAYG) Withholding - Payments made by trustees under the Bankruptcy Act 1966 to former employees

Income tax: what is the method of calculating the capital value of a superannuation pension for reasonable benefit limit purposes under section 140ZO of the Income Tax Assessment Act 1936 (ITAA 1936) that is taken to have commenced when a superannuation pension is split pursuant to an agreement or court order on marriage breakdown?

Income tax: does employment, for the purposes of subsection 27A(1), include time spent as a partner for the purpose of calculation of the eligible service period in relation to an eligible termination payment made in consequence of the termination of a person's employment?

Income tax: will the new definition of the term 'undeducted purchase price' include any other component besides undeducted contributions, where the relevant pension or annuity has been purchased on or after 1 July 1994 using the residual capital value of an earlier pension or annuity?