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Taxation Administration Act 1953
12‑90 Unused leave payments12‑90 Unused leave payments
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12‑90 Unused leave payments
An entity must withhold an amount from any of the following payments it makes to an individual: (a) an *unused annual leave payment; (b) an *unused long service leave payment, to the extent that the payment is included in the individual’s assessable income.
For exceptions, see section 12‑1.