Document ID: chunk:federal_register_of_legislation:C2007A00009:clause:2_1:p10
Version: federal_register_of_legislation:C2007A00009
Segment Type: clause
Provision Reference: sch 2 cl 1 (pt 10/11)
Character Range: 293974–296843

employment before 18 August 1993.

Subdivision 83‑B—Unused long service leave payments

Guide to Subdivision 83‑B

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

General

83‑70  Application—long service leave

  This Subdivision applies to leave (long service leave) of the following types (whether it is made available as an entitlement or as a privilege), other than annual leave to which section 83‑10 applies:
 (a) leave ordinarily known as long service leave, including long leave, furlough and extended leave;
 (b) any other leave made available in circumstances similar to those in which the leave mentioned in paragraph (a) is ordinarily made available;
 (c) if your employer has entered into a *scheme or *arrangement for leave and, because of the existence and nature of the scheme or arrangement, the employer does not have to comply with the requirements of a law of the Commonwealth, or of a State 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