s 83-115
In forceWorking out used days of long service leave if leave taken at less than full pay
Chapter 2Liability rules of general application
Part 2-40Rules affecting employees and other taxpayers receiving PAYG withholding payments
Division 83Other payments on termination of employment
Subdivision 83-BUnused long service leave payments
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:
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:
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