A submission in relation to SMSFR 2008/D1
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Publication date: 20 May 08
Source: TAXATION INSTITUTE OF AUSTRALIA
Abstract:
We welcome this opportunity to outline our views on this draft Ruling, which examines the operation of certain provisions in the Superannuation Industry (Supervision) Act 1993 (Cth) (‘SISA') where unpaid present entitlements (‘UPE') owing from related trusts to self managed superannuation funds (‘SMSF') are not paid and payment is not sought.
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TAXATION INSTITUTE OF AUSTRALIA