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INCOME TAX ASSESSMENT ACT 1997 - SECT 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

             (1)  This section applies if the * long service leave employment period for an * unused long service leave payment includes:

                     (a)  1 or more periods when you were employed on a full-time basis; and

                     (b)  1 or more periods when you were employed on a part-time basis.

             (2)  Work out how much of the payment is attributable to the period or periods when you were employed on a full-time basis (the full-time payment ) and how much to the period or periods when you were employed on a part-time basis (the part-time payment ).

             (3)  The amount of the payment that is attributable to each of the * pre-16/8/78 period, the * pre-18/8/93 period and the * post-17/8/93 period is the sum of the amounts worked out in accordance with sections 83- 95, 83-100 and 83- 105 that would be attributable to those periods if the full-time payment and the part-time payment were each * unused long service leave payments.

Long service leave taken at less than full pay



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