Published on 31 Oct 13
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
We assume assets in a super fund are safe, this is not true. What are the true limits including:
- the nature of rights in super and shaping this is vital
- how members, non-members and others can access assets in super funds
- the apparent attitude of the ATO to recovery of tax debts from superannuation funds
- rights of other creditors to claim moneys from the trustee of a super fund in respect of a member
- the implications of the decision in Denlay.