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Superannuation

Published on 15 Jun 99 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Begins by comparing complying and non-complying superannuation funds with what would have been the position were they made to a trust taxed on conventional principles. Then goes on to review the Commissioner of Taxation's Media Statement and Taxation Ruling which was released on May 19.

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Author Photo - David RUSSELL
David RUSSELL
David is admitted to practice in New South Wales, Queensland, Victoria, the Northern Territory, the Australian Capital Territory, New Zealand, Papua New Guinea and the Courts of Dubai International Financial Centre. He was first appointed Queen’s Counsel in 1986 and holds that office in all the above Australian jurisdictions. He currently practices in Sydney (Ground Floor Wentworth Chambers) and Brisbane (Sir Harry Gibbs Chambers) with a principal focus on revenue law generally. He has acted for Commonwealth and State Governments as well as individuals and corporations. He has had a long connection with the Taxation Institute of Australia including being its President from 1993 to 1995 and President of the Asia Oceania Tax Consultants Association from 1996 to 2000.
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Superannuation

Author(s):  David RUSSELL

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