From the footnotes to the PESA tables we concluded that changes in
the treatment of superannuation and temporary or casual staff, as well as changes around the time of devolution and the movement of groups of staff into or out of the civil service, could account for most of the changes from PESA 1992 to 2004.
Not exact matches
If the recipient
of the
superannuation death benefit is a foreign resident for Australian tax purposes, they receive the same tax
treatment as a resident.
Different
treatment arises for the purposes
of your transfer balance account depending on whether, under the payment split, the non-member spouse is entitled to either a lump sum amount or a percentage
of the member spouse's
superannuation income stream benefits payable from the
superannuation income stream.
(2) The right under section 5 to equal
treatment with respect to employment without discrimination because
of sex, marital status or family status is not infringed by an employee
superannuation or pension plan or fund or a contract
of group insurance between an insurer and an employer that complies with the Employment Standards Act, 2000 and the regulations thereunder.
(2.1) The right under section 5 to equal
treatment with respect to employment without discrimination because
of age is not infringed by an employee benefit, pension,
superannuation or group insurance plan or fund that complies with the Employment Standards Act, 2000 and the regulations thereunder.