Legislation

ITAA 1997 s 83-10 and 83-15

ATO documents that consider ITAA 1997 s 83-10 and 83-15

2 documents

Income tax: how is the proportion of a lump sum payment on termination of employment that relates to unused annual leave that accrued in respect of service before 18 August 1993 calculated for the purposes of section 159S of the Income Tax Assessment Act 1936 ?

ATO ID 2002/647 (Withdrawn)withdrawnATO ID · 2002

Assessability of a payment of unused 'special leave' received upon retirement