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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Dan 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. Dan presents on the subject Taxation of Superannuation at the University of Melbourne's Master of Laws/Tax program. Dan is also a CTA and a Specialist SMSF Advisor.
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30 August 2017