Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-1 - ASSESSABLE INCOME  

Division 15 - Some items of assessable income  

Operative provisions  

SECTION 15-5  

15-5   Accrued leave transfer payments  

Your assessable income includes an ^* accrued leave transfer payment that you receive.

To find out if the payment is deductible to the payer, see section 26-10.