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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-A - Unused annual leave payments    View history reference

Guide to Subdivision 83-A

SECTION 83-5  

83-5  What this Subdivision is about  

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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 annual leave.


TABLE OF SECTIONS
Operative provisions
 83-10Unused annual leave payment is assessable
 83-15Entitlement to tax offset


 



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