Published on 13 Feb 09
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
better superannuation - the unresolved issues and the anomalies
gearing and superannuation - the taxation considerations
Superannuation Guarantee Charge - ordinary time earnings and other issues
recent cases/rulings - recent developments.
Shayne Carter CTA
Shayne has extensive experience in advising publicly offered superannuation funds on issues such as taxation at fund level benefits (particularly defined benefits), insurance income streams. He has assisted various bodies in representations to government on superannuation issues including the AICD. Shayne has been closely involved in structuring publicly offered superannuation and related financial products throughout his career. He has prepared many papers on superannuation and lectures on the Taxation and Regulation of Superannuation at the University of Sydney. Current at 19 September 2016
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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