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New ETPs... Transitional traps for employers and executives

Published on 01 Feb 08 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

A significantly improved taxation outcome can be achieved where executives are entitled to transitional termination payments that arise from employment agreements entered into prior to 10 May 2006. The identification of transitional termination payments will be critical to achieving tax effective outcomes.

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Peter SLEGERS
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George HODSON
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