Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1993No. 17, 1993 - SECT 19

19. After section 6F of the Principal Act the following section is inserted:
Accrued leave transfer payments
(Meaning of "accrued leave transfer payment")

"6G.(1) For the purposes of this Act, a payment made by a taxpayer ('payer')
to another taxpayer ('payee') is an accrued leave transfer payment if:

   (a)  the payment is in respect of long service leave, annual leave, sick
        leave or other leave; and

   (b)  the whole or a part of the leave accrued when the person to whom the
        leave relates was an employee of the payer; and

   (c)  at the time the payment is made, the person to whom the leave relates:

        (i)    has ceased, or is about to cease, to be an employee of the
               payer; and

        (ii)   has become, or is about to become, an employee of the payee;
               and

   (d)  the payment is made under, or for the purposes of facilitating the
        provisions of:

        (i)    a law of the Commonwealth, a State or a Territory; or

        (ii)   an award, order, determination or industrial agreement in force
               under any such law.
(Extended meaning of "employee")

"(2) In subsection (1):
'employee' includes a person who:

   (a)  holds an office, appointment or position; or

   (b)  performs functions or duties; or

   (c)  engages in any work; or

   (d)  does any other acts or things; where the person accrues long service
        leave, annual leave, sick leave or other leave because of:

   (e)  the holding of that office, appointment or position; or

   (f)  the performance of those functions or duties; or

   (g)  the engaging in of that work; or

   (h)  the doing of those other acts or things; as the case requires.".