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  

Guide to Subdivision 83-B

SECTION 83-65   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 long service leave.


TABLE OF SECTIONS
General
83-70 Application - long service leave
83-75 Meaning of unused long service leave payment
83-80 Taxation of unused long service leave payments
83-85 Entitlement to tax offset
83-90 Meaning of pre-16/8/78 period , pre-18/8/93 period , post-17/8/93 period and long service leave employment period
Employment wholly full-time or wholly part-time
83-95 How to work out amount of payment attributable to each period
83-100 How to work out unused days of long service leave for each period
83-105 How to work out long service leave accrued in each period
Employment partly full-time and partly part-time
83-110 Leave accrued in pre-16/8/78, pre-18/8/93 and post-17/8/93 periods - employment full-time and part-time
Long service leave taken at less than full pay
83-115 Working out used days of long service leave if leave taken at less than full pay


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