Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-40
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RULES AFFECTING EMPLOYEES AND OTHER TAXPAYERS RECEIVING PAYG WITHHOLDING PAYMENTS
Division 83
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Other payments on termination of employment
Subdivision 83-A
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Unused annual leave payments
Guide to Subdivision 83-A
SECTION 83-5
83-5
What this Subdivision is about
You are entitled to a tax offset for a payment that you receive in consequence of the termination of your employment that is for unused annual leave.
TABLE OF SECTIONS | |
Operative provisions | |
83-10 | Unused annual leave payment is assessable |
83-15 | Entitlement to tax offset |
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