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;".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).