Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-40 - RULES AFFECTING EMPLOYEES AND OTHER TAXPAYERS RECEIVING PAYG WITHHOLDING PAYMENTS  

Division 83 - Other payments on termination of employment  

Subdivision 83-B - Unused long service leave payments  

Employment wholly full-time or wholly part-time

SECTION 83-105   How to work out long service leave accrued in each period  

83-105(1)    
Work out the number of days of long service leave that accrued to you during each part of your * long service leave employment period as follows:

(a) for the * pre-18 / 8 / 93 period or the * post-17 / 8 / 93 period - use the formula in subsection (2);

(b) for the * pre-16 / 8 / 78 period - subtract the sum of the number of days (if any) worked out under paragraph (a) for the other 2 periods from the total number of days of long service leave accrued to you during the long service leave employment period.

83-105(2)    
For the * pre-18 / 8 / 93 period or the * post-17 / 8 / 93 period, the formula is:

	Days of long service leave accrued during * long service leave employment period	×	Days in relevant period
			Days in * long service leave employment period

where:

relevant period
means the * pre-18 / 8 / 93 period or the * post-17 / 8 / 93 period (as applicable).

How to treat fraction of day

83-105(3)    
If long service leave accrued to you during the * pre-18 / 8 / 93 period and the * post-17 / 8 / 93 period but not during the * pre-16 / 8 / 78 period, and the number of days worked out under subsection (2) for the post-17 / 8 / 93 period includes a fraction, treat the fraction as having accrued during the pre-18 / 8 / 93 period.

83-105(4)    
If long service leave accrued to you during all 3 periods and the number of days worked out under subsection (2) for the * post-17 / 8 / 93 period or the * pre-18 / 8 / 93 period includes a fraction, treat the fraction as having accrued during the * pre-16 / 8 / 78 period.