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  

Long service leave taken at less than full pay

SECTION 83-115   83-115   Working out used days of long service leave if leave taken at less than full pay  


If you used days of long service leave at a rate of pay that is less than the rate to which you are entitled, the number of days of long service leave you are taken to have used (disregarding fractions of days) is as follows:


Actual days of long service leave ×   Rate of pay at which leave was actually taken
Rate of pay to which you were entitled when taking leave

Example:

If you took 100 actual days of long service leave at a rate of pay of $30 per hour, while the rate of pay to which you were entitled when taking leave is $40 per hour, you are taken to have used 75 days of long service leave, worked out as follows:


100 actual days of long service leave × 30
40
= 75 days of long service leave you are taken to have used


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