From 1 July 2007:
- you must give your employees' tax file numbers to their super fund when you are given a Tax File Number (TFN) Declaration.
- you will be bale to claim a full income tax deduction for all super contributions you make on behalf of your employees provided certain conditions are met, and
- 'eligible termination payments' will become 'employment termination payments' and can no longer be rolled over into super funds.
Other new rules also apply.
Visit www.ato.gov.au/bettersuper or give us a call to find out more.
Source: Activity Statement Update - Quarter 4 2006-07
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