INCOME TAX ASSESSMENT ACT 1997 - SECT 83.105 How to work out long service leave accrued in each period
INCOME TAX ASSESSMENT ACT 1997 - SECT 83.105
How to work out long service leave accrued in each period(1) Work out the number of days of long service leave that accrued to you during each part of your * long service leave employment period as follows:
(a) for the * pre - 18/8/93 period or the * post - 17/8/93 period--use the formula in subsection (2);
(b) for the * pre - 16/8/78 period--subtract the sum of the number of days (if any) worked out under paragraph (a) for the other 2 periods from the total number of days of long service leave accrued to you during the long service leave employment period.
(2) For the * pre - 18/8/93 period or the * post - 17/8/93 period, the formula is:
where:
"relevant period" means the * pre - 18/8/93 period or the * post 17/8/93 period (as applicable).
(3) If long service leave accrued to you during the * pre - 18/8/93 period and the * post - 17/8/93 period but not during the * pre - 16/8/78 period, and the number of days worked out under subsection (2) for the post - 17/8/93 period includes a fraction, treat the fraction as having accrued during the pre - 18/8/93 period.
(4) If long service leave accrued to you during all 3 periods
and the number of days worked out under subsection (2) for the * post -
17/8/93 period or the * pre - 18/8/93 period includes a fraction, treat the
fraction as having accrued during the * pre - 16/8/78 period.