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  

Division 83 - Other payments on termination of employment  

Subdivision 83-B - Unused long service leave payments  

Guide to Subdivision 83-B

SECTION 83-65   What this Subdivision is about  

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