Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 83.90

Meaning of pre - 16/8/78 period , pre - 18/8/93 period , post - 17/8/93 period and long service leave employment period

  (1)   The pre - 16/8/78 period consists of each day (if any) in your * long service leave employment period that occurred before 16   August 1978.

  (2)   The pre - 18/8/93 period consists of each day (if any) in your * long service leave employment period to which the payment relates that occurred after 15   August 1978 and before 18   August 1993.

  (3)   The post - 17/8/93 period consists of each day (if any) in your * long service leave employment period to which the payment relates that occurred after 17   August 1993.

  (4)   Your long service leave employment period , for a period of long service leave, is:

  (a)   the period of employment to which the long service leave relates; or

  (b)   if your entitlement to long service leave changes so that it accrues over a shorter period--the period that would apply under paragraph   (a) assuming the change had not happened.


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