An ETP is generally a lump sum payment made as a result of the termination of a person’s employment. It can be constituted by:

• Payments for unused sick leave or unused rostered days off.
• Compensation for loss of job or wrongful dismissal.
• An agreed golden handshake deal.
• Certain payments made after death

The ETP is taxed in the year in which it is received. It can’t be rolled over into your Super



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