Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 83-65 What this Subdivision is about
You are entitled to a tax offset for a payment that you receive in consequence of the termination of your employment that is for unused long service leave.
| 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 |
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