Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 83.115

Working out used days of long service leave if leave taken at less than full pay

    If you used days of long service leave at a rate of pay that is less than the rate to which you are entitled, the number of days of long service leave you are taken to have used (disregarding fractions of days) is as follows:

Start formula Actual days of long service leave times start fraction Rate of pay at which leave was actually taken over Rate of pay to which you were entitled when taking leave end fraction end formula

Example:   If you took 100 actual days of long service leave at a rate of pay of $30 per hour, while the rate of pay to which you were entitled when taking leave is $40 per hour, you are taken to have used 75 days of long service leave, worked out as follows:

Start formula 100 actual days of long service leave times start fraction 30 over 40 end fraction equals 75 days of long service leave you are taken to have used end formula


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