(1)  If an employee, after completing at least 10 years' continuous employment –

(a) retires from employment because of sickness or old age; or

(b) is compulsorily retired because –

(i) of age; or

(ii) the position has been abolished; or

(iii) his or her services have become unnecessary –

the employee is entitled to long service leave bearing the same proportion to 90 days as the period of employment since the last completed period of employment entitling him or her to 90 days' bears to 10 years of the employment.

(2)  If a person, after taking leave of absence under subsection (1) , again becomes an employee, the person is taken –

(a) to have completed 10 years of employment on the day before the person again becomes an employee; and

(b) to have taken all leave to which the person is entitled under this Part.