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

Schedule 1   Consequential amendments etc.

Part 2   Other consequential amendments etc.

Income Tax Assessment Act 1936

75   Subsection 73B(1) (definition of long service leave )

Repeal the definition, substitute:

long service leave means leave covered by Subdivision 83-B of the Income Tax Assessment Act 1997 (see section 83-70 of that Act).


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).