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  


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


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