ITAA 1997 s 26-10

Income tax: deductibility of employer contributions to the National Entitlement Security Trust

Income tax: PAYG withholding: payments made by local government bodies in Queensland for the transfer of long service leave entitlements to other local government bodies and to Queensland government agencies

Income tax and fringe benefits tax: taxation implications of the Australian Portable Leave Scheme for employers

Deductions: deductibility of employer contributions to a worker entitlement fund - leave contributions