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Superannuation insurance changes

Publication date: 06 Oct 15 | Source: CCH TAX WEEK

Issue: Issue 34, 21 Aug 2015

Pages: pp 1-4

Abstract:

There have been a number of changes to the way in which insurance can be held within a self managed superannuation fund (SMSF). Broadly, these changes limit the types of policy that can be held by SMSF trustees, but there is also a broadening of the rules relating to terminal medical conditions.

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Author profiles

Andrew O'Bryan CTA
Andrew O’Bryan, CTA, is a senior Tax Partner at Hall & Wilcox Lawyers. He has more than 35 years’ experience giving expert tax advice to private business and wealthy family groups. He has particular expertise in the tax aspects of succession planning and in managing complex disputes with the ATO. - Current at 24 September 2018
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Heather Gray CTA
Heather Gray, CTA, is a superannuation law partner at Hall & Wilcox Lawyers. She has been involved in the development and implementation of superannuation policy through her roles as a member (and former Chair) of the Superannuation Committee of the Law Council of Australia and as a member of regulatory consultative committees and of the Board of Taxation Advisory Panel. A frequent speaker at superannuation conferences, she is a Chartered Tax Adviser, a member of the Australian Institute of Superannuation Trustees and the Australian Institute of Company Directors, and holds Honours degrees in Law and in Arts from the University of Melbourne. - updated by Kathy Xu for Super Day 3180522 - Current at 30 April 2018
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