Income Tax Assessment Act 1997
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|
|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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