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-B
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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.
View history note
Hide history noteSECTION 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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