{"version":"1.0","type":"rich","provider_name":"Acast","provider_url":"https://acast.com","height":250,"width":700,"html":"<iframe src=\"https://embed.acast.com/$/43cb255e-85c9-40ee-a603-77006371b15f/69fa7ac01932a077a9c8dc47?\" frameBorder=\"0\" width=\"700\" height=\"250\"></iframe>","title":"Leave payments on retirement: Lump sum vs taking leave","description":"<p>Clients who are considering retiring often have outstanding accrued periods of annual leave and/or long service leave.</p><p><br></p><p>In many cases, clients have a choice between receiving outstanding leave as a lump sum upon terminating employment and taking any accrued leave prior to terminating employment.</p><p><br></p><p>Craig Day and Richard Chen compare the superannuation, tax and social security differences between these two options.</p>","author_name":"Craig Day"}