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INCOME TAX ASSESSMENT ACT 1997 - SECT 83.65 What this Subdivision is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 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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