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The ATO has produced a Guide entitled "Eligible termination payments - a guide for employers on redundancy of an employee", that is intended to help employers decide if they are paying a redundancy payment called a "bona-fide redundancy payment" or an "approved early retirement scheme payment". The Guide notes that changes (such as the abolition of RBLs) included in the Super Simplification package of Bills that were passed by the Senate on 27 February 2007 will apply from 1 July 2007. However, RBL reporting requirements for 2006-07 remain unchanged.

For a copy of the Guide, go here

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