| 单词 | eligible termination payment |
| 释义 | > as lemmaseligible termination payment eligible termination payment n. Australian a lump sum, usually received on retirement or termination of employment, which is eligible for certain tax concessions and which may be transferred into an investment fund to which similar concessions apply; abbreviated ETP. ΘΚΠ society > trade and finance > fees and taxes > grants and allowances > [noun] > payment in consideration of past service > types of out-pension1711 commandery1721 state pension1745 flying pensionc1770 war pension1930 SERPS1983 eligible termination payment1984 1984 Canberra Times 1 Aug. 17/8 Basic instructions which payers of eligible termination payments will need to follow. 1991 Austral. Accountant Nov. 51/2 Income earners who receive eligible termination payments (ETPs) can roll these payments over into a PADF [= personal approved deposit fund]. 2014 Townsville (Queensland) Bull. (Nexis) 3 May 39 The employer treated the payment as an eligible termination payment and withheld tax accordingly. < as lemmas |
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