Income Tax Assessment Act 1997
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Hide history noteSECTION 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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