Taxation Ruling
IT 86W - Notice of Withdrawal
Taxation of lump sum leave payments
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Please note that the PDF version is the authorised version of this withdrawal notice.
Notice of Withdrawal
1. IT 86 addresses the question of whether leave which is granted prior to 15 August 1978 in lieu of public holidays under the terms of an industrial award forms part of long service leave.
2. IT 86 is no longer current and is therefore withdrawn without replacement.
Commissioner of Taxation
25 January 2017
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