Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p19
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 19/20)
Character Range: 1600684–1603516

the employment termination, but that would have been made available to you at a later time if it were not for the employment termination.

83‑15  Entitlement to tax offset
  You are entitled to a *tax offset to ensure that the rate of tax on an *unused annual leave payment does not exceed 30%, to the extent that:
 (a) the payment was made in connection with a payment that includes, or consists of, any of the following:
 (i) a *genuine redundancy payment;
 (ii) an *early retirement scheme payment;
 (iii) the *invalidity segment of an *employment termination payment or *superannuation benefit; or
 (b) the payment was made in respect of 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