Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)

Schedule 1   Consequential amendments etc.

Part 2   Other consequential amendments etc.

Income Tax Assessment Act 1997

155   Section 10-5 (table item headed "leave payments")

Repeal the item, substitute:

leave payments

 

accrued leave transfer payment

15-5

unused annual leave payment ..........

83-10

unused long service leave payment

83-80

see employment

 

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).