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05 Dec 08 NTLG Superannuation Technical Sub-Group

Martin Heffron FTIA (Heffron Consulting) represented the Taxation Institute at the NTLG Superannuation Technical Sub-group meeting held in Melbourne on 3 December 2008. In addition to updates on ATO superannuation related products and litigation program, technical discussions included the following issues:

  • effect of a SIS section 299TB Notice;
  • refund of contributions made in error;
  • actuarial requirement for the transition to retirement pension;
  • overseas transfers;
  • commutation of defined benefit pensions;
  • separate net income;
  • exempt current pension liability.
  • total permanent disability.

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