Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 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.


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