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Resident super funds and the double tax risk.

Publication date: 25 May 06 | Source: CCH TAX WEEK

Issue: Issue 20 2006

Pages: pp.1-3

Abstract:
With an ever-increasing globalisation of the work force, it is not uncommon for employees to be seconded overseas on short-term assignments. However, what may initially be intended as a 12-month posting could blow out to two years or more. The risk facing self managed superannuation funds (SMSF) is that they may unintentionally become non-resident funds and lose their concessional tax status.

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Author profiles

Daniel Butler CTA
Photo of author, Daniel BUTLER Daniel of DBA Lawyers, Daniel is one of Australia’s leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 30 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the ATO’s Superannuation Industry Relationship Network (SIRN), the Chair of the Tax Institute’s National Superannuation Committee, a member of the Law Institute of Victoria’s Tax Committee, and is involved with a number of other tax and SMSF committees and discussion groups. Dan presents on the subject Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor. - Current at 29 May 2019
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Andrea COMINI
Click here to expand/collapse more articles by Andrea COMINI.