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How the low rate threshold applies to eligible termination payments

If you are 55 years or older when you receive an ETP, some or all of the post-June 1983 component of your ETP may be taxed at a lower rate. The limit for lower taxation treatment of the post-June 1983 component is called the low rate threshold. http://ato.gov.au/distributor.asp?doc=/content/74218.htm Published: May 17 2006

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