This is referred to the applicable tax when an ETP is taken in cash. The taxation of an ETP is dependent on its component and the following will determine what the components are: The recipient age when the ETP is taken. The date the person commenced service or started contributing into a superannuation fund or the date commenced with an employer. Whether it is an employer ETP, unfunded/funded superannuation ETP, death benefit ETP. Whether the benefit is in excess of the RBLs. The components of an ETP include concessional, post June 1994 invalidity component, pre 1 July 1983 component, CGT exempt component, post 30 June 1983 component, and undeducted contributions. Each of these components has their own tax treatment.