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Superannuation investment rules : Exposure draft Superannuation Legislation Amendment Bill (No 4) 1999

Published on 10 Jun 99 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

The Government in the Budget of 12 May 1998 announced that the supeannuation law investment standards were to be amended to effectively prohibit related party transactions. This development had not been anticipated by most commentators but was consistent with a view that policy on superannuation was undergoing quite dramatic change. This paper reviews the Exposure Draft of Superannuation Legislation Amendment Bill (No 4) 1999 which was released on 22 April 1999 in response to the Government's announcement in May 1998.

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Stephen HEATH

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