Document ID: chunk:federal_register_of_legislation:F2021C00884:reg:40
Version: federal_register_of_legislation:F2021C00884
Segment Type: reg
Provision Reference: reg 40
Character Range: 8771–9596

40                    The obligation to make payments to employees in respect of long-service leave and other employee benefits may rest with the government, a central agency or other entity.  However, the costs of long-service leave and other employee benefits are part of the cost of the goods and services provided by the government department for which those employees work.  Employment contracts or employment arrangements may be such that a government or other entity, rather than the government department, directly incurs the obligation to settle liabilities that arise in respect of benefits of the government department's employees.  Alternatively, it may be that the government department initially incurs the obligation to settle such liabilities, and the government or other entity then assumes that obligation.