As a result of changes to the Australian industrial relations framework, long service leave benefits are under review. State and Commonwealth governments are working towards the development of a new national standard for long service leave (LSL). It is, therefore, timely to re-examine the purpose of LSL. How do people use their LSL benefits? What are the main benefits of LSL for employers, employees, and the community as a whole? This paper provides a historical overview of developments, as well as a summary of current trends, and discusses some proposals for improved vesting and portability of benefits.18 page(s