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  

General

SECTION 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  

83-90(1)    
The pre-16/8/78 period consists of each day (if any) in your *long service leave employment period that occurred before 16 August 1978.

83-90(2)    
The pre-18/8/93 period consists of each day (if any) in your *long service leave employment period to which the payment relates that occurred after 15 August 1978 and before 18 August 1993.

83-90(3)    
The post-17/8/93 period consists of each day (if any) in your *long service leave employment period to which the payment relates that occurred after 17 August 1993.

83-90(4)    
Your long service leave employment period , for a period of long service leave, is:

(a) the period of employment to which the long service leave relates; or

(b) if your entitlement to long service leave changes so that it accrues over a shorter period - the period that would apply under paragraph (a) assuming the change had not happened.