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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

Geoffrey Mann CTA
Photo of author, Geoff MANN Geoff Mann, CTA, is a Partner in the Tax team at Ashurst. He advises on indirect tax, with particular emphasis on GST, stamp duty, land tax and human resources taxes. Geoff has over 25 years’ experience. Geoff’s broad practice enables him to consult in relation to overall tax management strategies and review programs, as well as due diligence exercises and dispute resolution. - Current at 16 June 2017
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