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.
|83-10||Unused annual leave payment is assessable|
|83-15||Entitlement to tax offset|