Tax on purchased leave

[#1]

We allow our employees to purchase additional annual leave and deduct it from their pay throughout the year. 

Is purchased annual leave a pre or post tax deduction?

[#2 · Accepted solution]

In my experience (non tax professional but a education worker who has used purchase leave) that the deduction for purchased leave was taken pre-tax. The deduction was eventually taxed when I took leave. This is how ANU used to do it.

If it was from post tax then it shouldnt be taxed when taken.