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11 Dec 08 Meaning of "Australian superannuation fund" in s 295-95(2) ITAA1997 - TR 2008/9

This final Taxation Ruling was issued on 10 December 2008. It was previously released in draft form as TR 2008/D5: see 2008 TAXVINE No 22 (18) (6 June 2008). Its full title is "Income tax: meaning of 'Australian superannuation fund' in s 295-95(2) of the ITAA 1997". The definition of 'Australian superannuation fund' is relevant in determining whether a superannuation fund is a 'complying superannuation fund' for the purposes of the Superannuation Industry (Supervision) Act 1993. Superannuation funds that are complying superannuation funds are eligible for concessional tax treatment. The definition of 'Australian superannuation fund' is applicable from 1 July 2007.

Note that there is also a compendium of responses to the issues raised by external parties to draft Taxation Ruling TR 2008/D5.

For a copy of TR 2008/9, go here.

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