Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 83.75

Meaning of unused long service leave payment

    A payment that you receive in consequence of the termination of your employment is an unused long service leave payment if:

  (a)   it is for long service leave you have not used; or

  (b)   it is for long service leave to which you were not entitled just before the employment termination, but that would have been made available to you at a later time if it were not for the employment termination.



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