Income Tax Assessment Act 1997
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Hide history noteSECTION 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 83-90(1)
The pre-16/8/78 period consists of each day (if any) in your *long service leave employment period that occurred before 16 August 1978.
83-90(2)
The pre-18/8/93 period consists of each day (if any) in your *long service leave employment period to which the payment relates that occurred after 15 August 1978 and before 18 August 1993.
83-90(3)
The post-17/8/93 period consists of each day (if any) in your *long service leave employment period to which the payment relates that occurred after 17 August 1993.
83-90(4)
Your long service leave employment period , for a period of long service leave, is:
(a) the period of employment to which the long service leave relates; or
(b) if your entitlement to long service leave changes so that it accrues over a shorter period - the period that would apply under paragraph (a) assuming the change had not happened.
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