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INCOME TAX ASSESSMENT ACT 1997 - SECT 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

  (1)   This section applies if the * long service leave employment period for an * unused long service leave payment includes:

  (a)   1 or more periods when you were employed on a full - time basis; and

  (b)   1 or more periods when you were employed on a part - time basis.

  (2)   Work out how much of the payment is attributable to the period or periods when you were employed on a full - time basis (the full - time payment ) and how much to the period or periods when you were employed on a part - time basis (the part - time payment ).

  (3)   The amount of the payment that is attributable to each of the * pre - 16/8/78 period, the * pre - 18/8/93 period and the * post - 17/8/93 period is the sum of the amounts worked out in accordance with sections   83 - 95, 83 - 100 and 83 - 105 that would be attributable to those periods if the full - time payment and the part - time payment were each * unused long service leave payments.



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