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Legislation
ATO documents that consider ITAA 1936 s 27A(1)
93 documents
Income tax: Eligible Termination Payments - Industry Restructure Payment and Industry Restructure (Voluntary Departure) Payment under the Victorian Forestry Worker Assistance Program
Eligible Termination Payments (Out of Court Settlement Payment)
Superannuation: Undeducted Purchase Price (UPP) - fixed term rebatable pension commenced after 3 June 1998
Superannuation: Undeducted Purchase Price (UPP) - fixed term rebatable pension commenced after 30 June 1994 and before 4 June 1998.
Superannuation: Undeducted Purchase Price (UPP) - fixed term rebatable pension commenced after 1 July 1983 and before 1 July 1994
Superannuation: Undeducted Purchase Price (UPP) - Foreign pension - lifetime non-rebatable pension
Superannuation: Undeducted Purchase Price (UPP) - lifetime non-rebatable pension commenced on or after 1 July 1983
Superannuation: Undeducted Purchase Price (UPP) - lifetime rebatable pension commenced after 3 June 1998
Superannuation: Undeducted Purchase Price (UPP) - lifetime rebatable pension commenced after 30 June 1994 and before 4 June 1998
Superannuation: Undeducted Purchase Price (UPP) - lifetime rebatable pension commenced after 1 July 1983 and before 1 July 1994
Superannuation: Undeducted Purchase Price (UPP) - Pension purchased by a roll-over of an ETP that is a commutation of an earlier pension which commenced to be payable prior to 1 July 1994
Superannuation: Eligible Termination Payments (Non-Resident, Non-Complying Fund)
Separate Net Income - eligible termination payment
Superannuation contributions surcharge: lump sum payment in arrears
Income tax: Exempt Foreign Income
Superannuation, retirement and employment termination: Payment for restraint of trade
Superannuation, retirement and employment termination - Eligible Termination payment - Compensation for personal injury
Superannuation, retirement and employment termination - 'Internal roll-over' or 'roll-back' of a superannuation pension within a superannuation fund
Superannuation, retirement & employment termination: Eligible termination payment. Compensation to the taxpayer for fraudulent use of their superannuation benefit. Payment not from a superannuation fund.
Superannuation, retirement & employment termination: Lump sum payment from a foreign superannuation fund