http://www..com.au/bbs/f ... read&tid=791508
原来也发贴问过 但想在这个版块请高手指点一下
ETP payment because of invalidity,但超过12个月了 公司该如何扣税呢？
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好长时间了 自己顶一下
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Any termination payments received outside of the 12 months will be taxed as ordinary income at marginal tax rates.
The 12 month rule exists to prevent abuse of the tax concessions offered for these payments by using a series of payments over a number of income years.
But you can request the Commissioner to excise his discretion to extend the 12 months pursuant to subsection 82-130(5) of ITAA 1197.
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