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20 Jan 1111 Annual leave and long service leave not part of salary sacrifice arrangement - Heinrich

The AAT has upheld a private ruling made by the Commissioner that no part of a taxpayer's accrued annual and long service leave entitlements, which were paid as a lump sum by his employer upon termination of his employment on medical grounds, formed part of an effective salary sacrifice arrangement, with the result that no part of the payment was excluded from the taxpayer's assessable income: Heinrich and FCT [2011] AATA 16 (AAT, O’Loughlin SM, 17 January 2011).


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