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P - applies to paid parental leave including Government Paid Parental Leave (GPPL) payments from Services Australia that are paid to the payee through payroll. Also applies to parental leave that is paid directly by the employer.
W - applies to Workers' compensation leave.
A - applies to ancillary leave such as leave taken for Australian Defense Force service, jury service, eligible community service, emergency service.
O - applies to all other leave types covered by the ruling SGR 2009/2 S32, 33, such as annual leave/annual leave loading, personal leave, rostered day off (RDO) leave, time off in lieu (TOIL), compassionate/bereavement leave, study leave and paid leave granted by an employer in response to specific circumstances.
C - applies to the following leave types when paid out during employment:
annual leave
annual leave loading (except where the applicable award/pay agreement stipulates that the leave loading is paid in compensation for loss of ability to work overtime)
personal/carers' leave (only where specifically allowable under the award/agreement)
rostered day off (RDO)
long service leave.
U - applies to the following types of leave when paid out as a gross payment at termination of employment:
annual leave
annual leave loading
long service leave.
Overtime - applies to the following types of leave when paid out during service:
annual leave loading (only where the applicable award/pay agreement stipulates that the leave loading is paid in compensation for loss of ability to work overtime)
time off in lieu (TOIL).
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