What happens if an office holder’s appointment is terminated early?

The Tribunal has determined a level of financial compensation for a holder of a public office where there is early loss of office (some exclusions apply). Where a term of appointment expires (i.e. there is no early termination) no termination payment is available.

The Tribunal does not determine early loss of office provisions for part-time office holders or judicial offices. Separate severance arrangements apply to Members of Parliament.

The relevant determination for each office type will outline the provisions.

• Full-time Office Holders and Specified Statutory Offices: loss of office provisions are set out in the Compensation for Loss of Office for Holders of Public Office determination.
• Full-time non-Judicial offices included in the Judicial Determination: loss of office provisions are included in the Judicial and Related offices determination.
• Principal Executive Offices (PEOs): loss of office entitlements are set out in the PEO determination.
• Secretaries: loss of office entitlements are set out in the Departmental Secretaries determination.

Questions about the taxation of loss of office compensation should be directed to the Australian Tax Office.