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.
Guide to Subdivision 83-B