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Indirect taxes paper
Published on 29 Aug 13 by NATIONAL DIVISION, THE TAX INSTITUTE
Indirect taxes, such as duty, GST and land tax, are often neglected when it comes to consideration of tax issues affecting superannuation funds.However, the indirect tax obligations, and potential exemptions and concessions that apply to superannuation funds are often vital parts of any review of potential tax considerations, particularly in relation to transfer of assets to and from a fund.
This paper covers:
- a review of the application of duty for direct transfers of real estate to and from a superannuation fund in each state and territory
- an update and review of the application of duty for indirect transfers of real estate ie interests in landholder/land-rich entities to and from a superannuation fund in each state and territory
- an overview of other concessions available to superannuation funds such as change of trustees, set-up of funds etc
- a brief update in relation to the application of the GST regime to transfers of real estate to and from a superannuation fund
- the application of superannuation related land tax concessions in each state and territory.
Author profiles:
Rachel O'Donnell CTA
Rachel is a Senior Manager at PwC. Current at 02 October 2013
Zoe Chung CTA
Zoe Chung, CTA, is a Partner in the Tax & Legal service team of PricewaterhouseCoopers and has worked in legal and professional services firms for over 16 years. Zoe is a state taxes specialist with an emphasis on stamp duty and has advised on a number of large mergers, acquisitions and restructures for clients in the mining, infrastructure, superannuation, manufacturing and funds management industry. While doing so, she has dealt with various state revenue offices, not only from a technical perspective but also from a policy perspective including making submissions to guide the policy underlying the stamp duty laws. Current at 24 September 2015
Click here to expand/collapse more articles by Zoe CHUNG.
This was presented at National Superannuation Conference.
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Individual sessions
Keynote address: Benchmarking Australia's superannuation system against the best in the world
Author(s): David KNOXMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Chasing tax within unit prices or credit rates
Author(s): Dana FLEMING, Narelle TOOHEYMaterials from this session:
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Recent developments affecting contribution strategies and practices
Author(s): David SHIRLOWMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Large fund issues and the ATO
Author(s): Stuart FORSYTHMaterials from this session:
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SMSF regulatory update
Author(s): Greg TANZERMaterials from this session:
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Living to age 120, the pensions dilemma and other defined benefit conundrums
Author(s): Barry RAFEMaterials from this session:
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Insurance applications
Author(s): Craig DAYMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Tax issues in successor fund transfers
Author(s): Ross StephensMaterials from this session:
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Benefit payments
Author(s): Philip BRODERICKMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
What you need to know about the super guarantee
Author(s):Materials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
SMSF issues and the ATO
Author(s): Stuart FORSYTHMaterials from this session:
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Pensions: Exploring changes in the treatment of pensions presentation
Author(s): Graeme COLLEYMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Borrowing by SMSFs to acquire real property - is it worth all the trouble?
Author(s): Chris BALALOVSKI, Simon ConollyMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Managing tax affairs:The duties of the super trustee
Author(s): John EDSTEINMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Small business CGT relief and related party transactions
Author(s): Daniel BUTLER, David OonMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Tax considerations relevant to investments by super funds
Author(s): Philip WITHEROWMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Indirect taxes
Author(s): Zoe CHUNG, Rachel O'DonnellMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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