Cash out of leave in service

(from the ATO's Business Implementation Guide)

• Cash out of leave in service – represents the YTD amount of ordinary time earnings leave entitlements that have been paid out in lieu of the Payee taking the absence from work.
  
  This option represents Fair Work entitlements as defined in an award, enterprise agreement or contract of employment (for award and agreement free employees). When leave is cashed out, it reduces the balance of the entitlement, as occurs if the absence was taken, but on the date of payment rather than over the duration of the absence. Services Australia categorise this type of payment as Lump Sum