Taxation Laws Amendment Act 1993 (17 of 1993)
Part 3 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 5 Amendments relating to accrued leave transfer payments
20 Certain items of assessable income
Section 26 of the Principal Act is amended by inserting after paragraph (eb) the following paragraph:
"(ec) an amount received by way of an accrued leave transfer payment;".