ࡱ> 354` bjbjss . Njjjj v"BDDDDDD$yh*hh} BB 7݆j"B0  R $hh """ """ $6 JUST SUPER SUBMISSION TO THE HUMAN RIGHTS AND EQUAL OPPORTUNITIES INQUIRY Discrimination against People in Same-Sex Relationships: Financial and Work-Related Entitlements and Benefits JUST Super is a superannuation fund for 45,000 people working in the media, entertainment, arts and advertisingindustries. It has funds under management of around $750 million. JUST is concerned that discriminatory provisions within superannuation legislation prevents the fund from honouring members' wishes and paying out death benefits to surviving partners of same sex couples with the same taxation provisions as heterosexual couples. Aswell, same sex couples are unable toaccess other benefits related to the splitting of contributions, co-contributions and the division of superannuation when a relationship breaks down. The fund believes thatits members who are gay or lesbian should not facediscrimination in these areas and that they should betreated equally under the law with its heterosexual members. JUST Super believes thatsame sex cohabiting relationships should be seen as de facto relationships and recommends that the Federal Parliament also do so as soon as possible. Contributions splitting Contributions made from 1 January2006 can be split between spouses, including de facto spouses, allowing the fund member to split compulsory and personal superannuation contributions with their spouse, thus enabling them to receive part of the contribution. Itsmain advantage is that it allows couples two tax free thresholds. Same-sex couples are not permitted under current legislation to split their super, and JUST recommends that the law be reformed to allow this to occur. It is a clear case of discrimination based simply on the sexual preference of a super fund member. The significant advantage which contribution splitting offerstwo members, calculated over a working lifetime, can typically amount to tens of thousands of dollarsto each member - as the impact of compounding interest on a larger fund account balance (the result of lower taxes) over a 35 or 45 year working life. Co-contributions A person in a same-sex relationship is not eligible to receive a spouse taxrebate for contributions made on behalf of their partner. JUST recommends that the definition of spouse is amended to include a person with whom the taxpayer is in an interdependency relationship, or to recognise a same-sex partner as spouse under the legislation. Death benefits A same sex partner of a deceased member will receive a lesser lump sum death benefit payment because ofapplication of taxon part of the payment to the beneficiary, unless theymeet the test of a dependant. This falls under S279D of the Income Tax Assessment Act 1936. JUST recommends that section be changed to recognise a tax deduction for additional benefits paid to persons in an interdependency relationship. The fund has had several cases where this factor has been an issue, and the trustee was obliged to specifically deny the claim of a partner of the deceased because others in his family arguedthey were in part dependents of the deceased. This would be an unusual outcome when a deceased member in a heterosexual relationship had claimants arguing they were also dependents. Divorce and Superannuation Superannuation is treated as property when a marriage breaks down, but that right is denied to same-sex couples and heterosexual de facto couples. JUST Super sees no reason why thisright should not be afforded to same sex couples. Typically Australianfamily lawallows for a 50/50 split following the issue ofa decree nisi in a heterosexual marriage, recognising that both in the relationship have contributed over the years jointly to retirement benefits, whether they have worked, raised children or had a different work pattern to that of their partner. This submission prepared by Gerard Noonan Chair JUST Super June 2006   JM N^سسسسدh0Gh0Gh0G5CJ\^Jh0Gh0GCJ$^Jh0Gh0G5\^Jh0Gh0GCJ^JaJh0Gh0GCJ$^JaJ$h0Gh0G5CJ$\^JKMr t 9 ; LN_agd0G$a$gd0G46RTbhsugd0G,1h. 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