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-A - 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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