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Bad medicine

Published on 01 Jul 98 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Major changes for do-it-yourself superannuation funds in the 1998 Budget, has engendered a strong reaction, and led to reversal of the Government's decision to retrospectively apply new investment rules for superfunds. This article summarises the Budget's implications for superfunds.

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Daniel Butler CTA
Photo of author, Daniel BUTLER Dan is recognised as one of Australia’s leading SMSF lawyers complemented by his taxation and commercial expertise. He has worked predominantly in the fields of tax and superannuation over the past 30 years, is a qualified Chartered Tax Adviser, Chartered Accountant and has an MBA from the University of Melbourne. Dan is a regular seminar presenter on tax and SMSF topics and has published extensively in these areas. Dan regularly presents for the major professional bodies including the SMSF Association, The Tax Institute, Chartered Accountants Australia and New Zealand and DBA Network. Dan is a member of the ATO’s Superannuation Industry Relationship Network, the Chair of The Tax Institute’s National Superannuation Committee and is 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 of Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor™. - Current at 06 December 2017
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