leave

Accrued Annual Leave

Type of Payment      Rate of Tax
General termination or retirement
     Pre 18/08/1993 30%
     Post 17/08/1993 MTR
Redundancy, invalidity or early retirement – all 30%

Accrued Long Service Leave

Assessable
Maximum Rate
General termination or retirement
     Pre 16/08/1978
5%
MTR
     16/08/1978 – 17/08/1993
100%
30%
     Post 17/08/1993
100%
MTR
Redundancy, invalidity or early retirement
     Pre 16/08/1978
5%
MTR
     Post 15/08/1978
100%
30%