Superannuation 2018

Managing superannuation fund investment taxes

Source: Taxation In Australia Journal Article

Published Date: 1 Aug 2018


One area of practice where tax professionals' roles are changing is in superannuation. Tax professionals need to know the answer to this important question: Does managing superannuation fund investment taxes really matter to superannuation fund members? If the answer is no, then those advising superannuation funds can focus on tax matters that preserve and add value, like verifying tax provisions in unit prices, managing tax calculations and regulatory fi lings, structuring cross-border investments, setting an appropriate tax lot selection methodology and setting tax risk appetite. But if the answer is yes, the superannuation tax professional's skillset becomes as central to the fund's mission as building retirement savings for members, governance, investment management, product design and member engagement. On this basis, tax professionals should not only care about the answer to this question, but be genuinely excited by its possibilities. This article considers this question against the 2013 amendments to the Superannuation Industry (Supervision) Act 1993 (Cth), which imposed a raft of new responsibilities on APRA-regulated superannuation fund trustees.

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Superannuation 2018

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