Document ID: chunk:federal_register_of_legislation:F2024L01119:clause:1_1:p3
Version: federal_register_of_legislation:F2024L01119
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 3/3)
Character Range: 11575–14204

exempt from tax under sub-section 23AG of the Income Tax Assessment Act 1936.
    e.                                                                                                                               The member is not entitled to salary under section A.1.4 of DFRT Determination No. 2 of 2017, Salaries.
2.  If an arrangement to purchase recreation leave credits under the pay-as-you-go method is cancelled, all of the following apply.
    a.                                                                                                                               The member ceases to accrue purchased recreation leave credits.
    b.                                                                                                                               The member ceases to pay the payment under Subdivision 5.

Subdivision 4: Credit in advance method

5.4.26A Credit of purchased recreation leave credits
   If recreation leave credits have been purchased under the credit in advance method, the member's recreation leave credit balance is increased by the number of days the member purchased on the day the first payment is deducted from the member's fortnightly salary.
   Note:  The calculation for the amount of each payment is provided in Subdivision 5.

5.4.26B Recovery of purchased recreation leave credits
   If the member is no longer receiving salary, the unpaid payment balance will be recovered as a debt.
   Note:  If a debt needs to be recovered under this section, section 1.5.4A will apply.

Subdivision 5: Payment for purchased recreation leave credits

5.4.26C Payment
   The member's fortnightly salary is reduced by the amount calculated using the following formula for the payment of purchased recreation leave credits.

   Where:
   A                                                                                                                                                       is the member's annual rate of salary.
   B                                                                                                                                                       is the number of days of leave the member is purchasing.
   C                                                                                                                                                       is the number of pay periods over which the member has elected to make the payments.
   Note: Payments are not affected by the following.
    a. A flexible service determination.
    b. For the credit in advance method, the member being posted on warlike, non-warlike or foreign service.