Part 240 of the ITAA if the whole of the employment

Part 2-40 of the ITAA if the whole of the employment termination payment had been paid to the employee; or (b) an amount paid or payable by a company as a consequence of the termination of the services or office of a director of the company, whether or not paid to the director or to any other person or body, that would be an employment termination payment if that amount had been paid or payable as a consequence of termination of employment; or (c) an amount paid or payable by a person who is an employer under a relevant contract (within the meaning of section 32) as a consequence of the termination of the supply of the services of an employee under the contract, whether or not paid to the employee or to any other person, if the amount would be an employment termination payment if that amount had been paid or payable as a consequence of termination of employment. unused annual leave payment has the same meaning as in section 83-10 of the ITAA. unused long service leave payment has the same meaning as in section 83-75 of the ITAA.