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  

General

SECTION 83-75  

83-75   Meaning of unused long service leave payment  


A payment that you receive in consequence of the termination of your employment is an unused long service leave payment if:


(a) it is for long service leave you have not used; or


(b) it is for long service leave to which you were not entitled just before the employment termination, but that would have been made available to you at a later time if it were not for the employment termination.


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