ITAA 1936 s 27B(1)

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.

Low-Income Tax Offset - eligible termination payments (ETP)

Senior Australians Tax Offset and ETP's