Limited portability changes carried
01 Nov 03 |
AUSTRALIAN SUPERANNUATION LAW BULLETIN
Issue: Vol 15, no 4
Pages: pp. 46-47
A modified version of the Government's proposed superannuation portability regime has finally passed both Houses of Parliament. Thus from 1 July 2004, superannuation funds will be obliged to provide portability for members in respect of their benefits. This article examines the new legislation and its implications for fund members.
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Heather 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.
- Current at
31 May 2019