Shouldn’t Superannuation on final termination payment be paid for unused annual leave and long service leave in accordance with ATO Superannuation Guarantee Ruling SGR 2009/2 which suggests a person is entitled to unused annual leave and long service leave paid on termination?
https://www.ato.gov.au/law/view/document?DocID=SGR/SGR20092/NAT/ATO/00001&PiT=99991231235958
This ruling indicates a person may be entitled to received superannuation in respect of the unpaid unused annual leave and long service leave on termination – relevant paras in that ruling are:
“7. An amount can only be part of an employee's OTE if it is 'salary or wages' of the employee. But an employee's salary or wages may include amounts that are not OTE.
8. Payments specifically excluded by the SGAA from being OTE are not necessarily excluded from being 'salary or wages' (for example, a lump sum payment in lieu of unused annual leave and unused long service leave made to the employee on termination of employment).
Unused leave payments
69. Lump sum payments for unused annual leave, long service leave and sick leave, whether paid on termination of employment or otherwise, are 'salary or wages'.”
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