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

View history reference

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

**TABLE OF SECTIONS**
Operative provisions
83-10	Unused annual leave payment is assessable
83-15	Entitlement to tax offset