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Treasury's review of pensions in small superannuation funds

Publication date: 07 Mar 05 | Source: AUSTRALIAN SUPERANNUATION LAW BULLETIN

Issue: Vol 16 No 7 March 2005

Pages: pp 106-109

In January 2004, Treasury released a discussion paper emerging from submissions that had been made about restrictions on small superannuation funds (less than 50 members) providing defined benefit pensions.  This article outlines the background to the review and the options that Treasury are considering so practitioners are aware of the likely outcome.

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Author profile

Gordon Mackenzie CTA
Gordon Mackenzie BSc LLB, LLM, Grad Dip Securities Analysis, CTA, F Fin, CA. Gordon is the convenor of the Master of Tax (Tax and Financial Planning) in the Tax School at UNSW, as well as teaching three superannuation regulation and tax subjects into the Master of Financial Planning run by the Banking and Finance School. He is also Director of the UNSW SMSF Specialisation for CA ANZ and CPA Australia, which has completed 600 candidates in 4 years. Before becoming an academic he was Global Tax Director at AMP Ltd and before that was their Technical Services Director with a staff of 30 professionals Australia wide servicing 3000+ advisers. As a lawyer for AMP Ltd he was responsible for the licensing of some of their licensed subsidiaries such as Hillross ltd - Current at 23 February 2017
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