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The ATO versus the protected status of super

Publication date: 09 Sep 13 | Source: PROFESSIONAL PLANNER

Issue: Issue 56 Aug 2013

Pages: pp 34-35


Traditionally, the ATO cannot access your super if you have unpaid personal tax debts and that superannuation money has a halo at. However, and new ATO practice statement has caused some to question this. A recent case is the first to give judicial consideration to this situation, and might have positive implications for taxpayers.

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Author profile

Bryce Figot CTA
Bryce is a Director at leading SMSF law firm DBA Lawyers. He practices predominantly in taxation and superannuation law, particularly the law of SMSFs. He is regularly quoted and published in the Australian Financial Review, the Herald Sun, CCH and LexisNexis publications, and elsewhere in the financial press. He presents extensively to accountants, financial planners and lawyers Australia-wide. Bryce has worked with DBA Lawyers since 2003. He holds both a bachelor degree and a masters degree in law and is an accredited Specialist SMSF Advisor. - Current at 10 December 2015
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