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There are four types of lump sum payments.
A Amounts you paid for:
■ unused long service leave that accrued after 15 August 1978
but before 18 August 1993
■ unused holiday pay and other leave-related payments
that accrued before 18 August 1993
■ unused long service leave accrued after 17 August 1993
or unused holiday pay and other leave‑related payments,
where the amount was paid in connection with a payment
that includes (or consists of) a genuine redundancy payment,
an early retirement scheme payment or the invalidity
segment of an employment termination payment or
superannuation benefit.
For other amounts of unused leave accrued after
17 August 1993, see ‘Gross payments’ on page 4.
If an amount has been included at Lump sum A, you must
also complete the ‘Type’ box to indicate the circumstances
the payment was made under. The only valid codes are:
■ R – if the payment was made for a genuine redundancy,
invalidity or under an early retirement scheme
■ T – if the payment was made for any other reason.
If there is no amount included at Lump sum A, do not complete the ‘Type’ box.
B Amounts you paid for unused long service leave that
accrued before 16 August 1978.
D The tax‑free component of a genuine redundancy payment
or an early retirement scheme payment.
E Amounts you paid for back payment of salary or wages
that accrued more than 12 months ago or any return to
work payments.
You must include all amounts you withheld from lump sum
payments in the total tax withheld.
Do not include amounts for employment termination payments
that were not rolled over. You must complete a separate
payment summary for employment termination payments. For
more information, refer to How to complete the PAYG payment
summary – employment termination payment form (NAT 70996).
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生病记(二) (2006-11-10) 我爱猫 
发表于 2013-10-20 22:12
