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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