Income Tax Assessment Act 1997
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Hide history noteSECTION 83-100 How to work out unused days of long service leave for each period 83-100(1)
The number of unused days of long service leave for each of the *pre-16/8/78 period, the *pre-18/8/93 period and the *post-17/8/93 period is the number of days of long service leave that accrued to you during that period less the number of days of long service leave that you used in the period.
Exception if days used exceed days accrued in the pre-18/8/93 period and the post-17/8/93 period
83-100(2)
To the extent that the number of days of long service leave that you used during the *pre-18/8/93 period or the *post-17/8/93 period exceeds the number of days of long service leave that accrued to you during the period, apply the excess days as shown in this table:
| How to apply excess days | |||
| Item | If there are excess days in this period: | Apply the excess days as follows: | If, after you apply the excess days as shown in column 2, excess days remain, apply the remaining days as follows: |
| 1 | * pre-18/8/93 period | Subtract the excess days from the unused days in the * post-17/8/93 period | Subtract the excess days from the unused days in the * pre-16/8/78 period |
| 2 | * post-17/8/93 period | Subtract the excess days from the unused days in the * pre-18/8/93 period | Subtract the excess days from the unused days in the * pre-16/8/78 period |
83-100(3)
The number of unused days of long service leave in each period is the number of days after applying the table.
Note:
Section 83-115 explains how to work out the number of days of long service leave you are taken to have used if you took long service leave at less than the full pay rate.
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