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 partly full-time and partly part-time

SECTION 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  

83-110(1)  
This section applies if the *long service leave employment period for an *unused long service leave payment includes:


(a) 1 or more periods when you were employed on a full-time basis; and


(b) 1 or more periods when you were employed on a part-time basis.

83-110(2)  
Work out how much of the payment is attributable to the period or periods when you were employed on a full-time basis (the full-time payment ) and how much to the period or periods when you were employed on a part-time basis (the part-time payment ).

83-110(3)  
The amount of the payment that is attributable to each of the *pre-16/8/78 period, the *pre-18/8/93 period and the *post-17/8/93 period is the sum of the amounts worked out in accordance with sections 83-95 , 83-100 and 83-105 that would be attributable to those periods if the full-time payment and the part-time payment were each *unused long service leave payments.


 

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