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27 Jun 088 NTLG Superannuation Subcommittee

The NTLG Superannuation Subcommittee met in Melbourne on Monday 16 June 2008 and the Taxation Institute was represented by Martin Heffron FTIA (Heffron Consulting). This Subcommittee focuses on technical issues arising from the administration of superannuation. The Taxation Institute sought guidance on the form of documentation needed to establish that a person had an entitlement to a termination payment for which the method of calculation is set out under a written contract prior to 10 May 2006.  We are waiting for a finalised response on this issue from the ATO.  In addition to updates on rulings, legislation and litigation, other matters discussed at the meeting included employment termination payments and unused long service leave, transitional rules for termination payments and total and permanent disability premium deductions for superannuation funds.

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