Ancillary and Defence Leave

(from the ATO's Business Implementation Guide)

• Ancillary and Defence Leave - Paid leave for absences such as for Australian Defence Force, Emergency Leave, eligible Community Service and Jury Service. Services Australia categorise this type of payment as Employment Income or Lump Sum , depending on the payment frequency. Additionally, this type of payment has significant government policy impact. These amounts are not OTE according to SGR 2009/2