Taxation Administration – Single Touch Payroll – 2020-21 year Portable Long Service Leave and Portable Redundancy Scheme Providers Exemption 2020
5. Definitions5. Definitions
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5. Definitions
In this determination, the terms ‘Portable Long Service Leave scheme’ and ‘Portable Redundancy scheme’ refer to those schemes in which an employee’s entitlements to receive payment in respect of long service leave and redundancy (respectively) are accrued over a period of time without reference to a specific employer – although generally each employer will have made contributions into the scheme.