Published on 21 Mar 05
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers:
- super and the $5m net asset test
- maximising the retirement exemption
- treatment of the CGT exempt component
- super funds and active assets.
As a Director in Business Advisory, Lisa manages a number of KPMG's clients providing business and taxation advice. She specialises in the set up and management of superannuation funds and leads a team of experienced staff who are involved in all aspects of fund accounting, taxation, administration and consulting. Lisa is the firm's overall consulting superannuation specialist and has undertaken projects relating to all aspects of superannuation legislation and compliance. She is a specialist in the set up and running of allocated pension funds and must deal regularly with financial planners, investment managers and insurers in administering these and other superannuation funds.
Current at 15 February 2005 Current at 19 November 2004