Andrea Sharks started working for Debt Administration Pty Ltd on 13 April 2010. A qualified medical practitioner has certified that she will no longer be able to work due to a shark attack and her employment must be terminated on invalidity grounds.

Her termination date is on 21 September 2018 and she would have retired on 14 July 2025. Andrea is covered by the Building and Construction General On-site Award 2010 and she is entitled to 1 Rostered Day Off every 4 weeks.

She earns $23.68 per hour and she used 73 RDOs.

Little Pear Administration Pty Ltd pays her an ETP that includes:

• A golden handshake of $52,000
• Unused Rostered Days Off

1. Calculate Andrea’s total ETP including the unused RDO’s.

2. Fill in Section B of Andrea’s PAYG payment summary – employment termination payment

3. Is Andrea entitled to long service leave payment? If so, how much should Debt Administration Pty Ltd pay?

Section B: Payment details Dey Month Date of payment TOTAL TAX WITHHELD $ Taxable component $U.0 Tax-free component $ Employment termination payment (ETP) code