Published on 30 Jan 06
by THE TAX INSTITUTE
A submission to the Minister for Revenue and Assistant Treasurer relating to the splitting and merging of superannuation funds. The Tax Institute is concerned that there is no exemption in the CGT provisions for the "splitting" of trusts and in particular for the splitting and merging of superannuation funds. While this submission focusses on self managed superannuation funds the Institute is equally concerned about the lack of an exemption in the CGT provisions for superannuation funds in general.
TAXATION INSTITUTE OF AUSTRALIA
Current at 19 November 2004
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