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