The new $500,000 lifetime contribution cap is retrospective and bad law
15 Jun 16 |
CCH TAX WEEK
Issue: Issue 20, 20 May 2016
Pages: pp 2-4
This article discusses the retrospective nature of the new budget measures for the $500,000 lifetime contributions cap.
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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
14 March 2018