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  

Employment wholly full-time or wholly part-time

SECTION 83-105   How to work out long service leave accrued in each period  

83-105(1)  
Work out the number of days of long service leave that accrued to you during each part of your *long service leave employment period as follows:


(a) for the *pre-18/8/93 period or the *post-17/8/93 period - use the formula in subsection (2);


(b) for the *pre-16/8/78 period - subtract the sum of the number of days (if any) worked out under paragraph (a) for the other 2 periods from the total number of days of long service leave accrued to you during the long service leave employment period.

83-105(2)  
For the *pre-18/8/93 period or the *post-17/8/93 period, the formula is:


Days of long service leave accrued during *long service leave employment period ×   Days in relevant period
Days in *long service leave employment period

where:

relevant period
means the *pre-18/8/93 period or the *post-17/8/93 period (as applicable).

How to treat fraction of day

83-105(3)  
If long service leave accrued to you during the *pre-18/8/93 period and the *post-17/8/93 period but not during the *pre-16/8/78 period, and the number of days worked out under subsection (2) for the post-17/8/93 period includes a fraction, treat the fraction as having accrued during the pre-18/8/93 period.

83-105(4)  
If long service leave accrued to you during all 3 periods and the number of days worked out under subsection (2) for the *post-17/8/93 period or the *pre-18/8/93 period includes a fraction, treat the fraction as having accrued during the *pre-16/8/78 period.


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