INCOME TAX ASSESSMENT ACT 1997 - SECT 83.5 What this Subdivision is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 83.5

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 annual leave.

Table of sections

Operative provisions

83 - 10   Unused annual leave payment is assessable

83 - 15   Entitlement to tax offset