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The impact of State and Territory taxation on superannuation

Publication date: 01 Mar 98 | Source: AUSTRALIAN SUPERANNUATION LAW BULLETIN

Issue: Vol 9, No7

Pages: pp. 61-68

Abstract:
The purpose of this article is to examine the impact of State and Territory taxation on superannuation and determine whether that impact is consistent with the encouragement of superannuation under the Federal taxation system by treating superannuation preferentially as a form of employee remuneration and wealth accumulation for retirement.

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Author profile

Geoff MANN
Photo of author, Geoff MANN Geoff is a Partner at Blake Dawson Waldron. His practice covers most areas of indirect tax law. Geoff’s broad practice enables him to consult in relation to overall tax management strategies and review programs as well as due diligence exercises. Geoff has practised in stamp duty for over 18 years, advising on a wide range of transactions and issues across all states and territories duties legislation. Geoff’s multi skilling across tax areas, his dual legal and accounting qualifications, as well as his practical exposure to legal drafting put him in a unique position to address the issues arising in his areas of practise.
Current at 25 September 2007
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