Published on 14 May 99
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper discusses the new changes of legislation that were going through Parliament at the time. Some of these related to self managed funds, prohibition of acquisition of assets, investment provisions, in-house assets, and transitional provisions.
Sharyn Long, CTA, is the Managing Partner of Sharyn Long Chartered Accountants (SLCA) and specialises in accounting, tax and compliance services for corporate, government and industry funds. Sharyn has spent most of her career in superannuation, being a major participant in the Cooper Review and a member of the Treasury Working Group formed to address the SMSF reforms from that review. She was a member of the Accounting Professional & Ethical Standards Board Taskforce reviewing the independence of SMSF auditors, and has also assisted the Auditing and Assurance Standards Board in the development of guidelines for auditors. SLCA recently sold their SMSF fees to focus on Australian Prudential Regulation Authority-regulated funds.
- Current at
24 September 2015