A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

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    View history reference

Division 83 - Other payments on termination of employment    View history reference

Subdivision 83-B - Unused long service leave payments    View history reference

Long service leave taken at less than full pay

SECTION 83-115  

83-115  Working out used days of long service leave if leave taken at less than full pay  

 View history reference
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


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page