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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-B - Unused long service leave payments    View history reference

Guide to Subdivision 83-B

SECTION 83-65  What this Subdivision is about  

 View history reference

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
General
 83-70Application - long service leave
 83-75Meaning of unused long service leave payment
 83-80Taxation of unused long service leave payments
 83-85Entitlement to tax offset
 83-90Meaning 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
 83-95How to work out amount of payment attributable to each period
 83-100How to work out unused days of long service leave for each period
 83-105How to work out long service leave accrued in each period
Employment partly full-time and partly part-time
 83-110Leave 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
 83-115Working out used days of long service leave if leave taken at less than full pay


 



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