Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p20
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 20/20)
Character Range: 1603259–1604264

or Territory, relating to leave mentioned in paragraph (a) or (b)—leave made available under the scheme or arrangement.

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.

83‑80  Taxation of unused long service leave payments

Assessable and tax‑free parts of unused long service leave payments
 (1) If you receive an *unused long service leave payment, your assessable income includes the part of the payment shown in this table:

*Unused long service leave payments
Item                                 To the extent the payment is attributable to the …  Your assessable income includes this part of it …