Revenue eBrief No. 187/25
16 October 2025
Payments on Termination of an Office or Employment or Removal from an Office or Employment
Tax and Duty Manual Part 05-05-19 - Payment on Termination of an Office or Employment or Removal from an Office or Employment - has been updated in Section 3.5 to reflect the impact of unpaid leave on the calculation of the average taxable emoluments figure for the Standard Capital Superannuation Benefit.