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Enterprise Bargaining Agreement
A collective industrial agreement between employers and employees on terms and conditions of employment, typically negotiated at the enterprise level.
Relevant Employee Union
A labor organization that represents the interests of workers within a specific industry or company.
AASB 119
An Australian Accounting Standard that specifies the accounting for employee benefits, including pensions and other post-employment benefits.
Long Service Leave
An employee benefit offering paid leave to employees who have served a particular period of time with the same employer or industry.
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