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Employment Termination Payments Redundancy Trusts (12 month rule) Determination 2009 was made on 23 February 2009 and registered on the Federal Register of Legislative Instruments on 12 March 2009 as Legislative Instrument F2009L00716. The Determination extends the definition of employment termination payment to include certain payments from redundancy trusts that are received more than 12 months after the termination of a person's employment.

For a copy of the Determination, go here.

For a copy of the Explanatory Statement, click on ES/Supp Material

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