Superannuation

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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.

Author profile

David Russell CTA-Life

David was admitted as a solicitor in 1974 and was called to the Bar in 1977. He was appointed Queen’s Counsel in 1986. David has lectured and written extensively on taxation related topics in Australia and overseas. David is a Barrister, Wentworth Chambers. - Current at 30 March 2017

More by David RUSSELL

Are tax havens dead? paper - 18-March-2015
Is Australia becoming a sovereign tax risk? paper - 02-May-2013
The so-called “carbon tax”: Is the law a law with respect to taxation? - 01-October-2012
Some aspects of administrative penalties under the Taxation Administration Act 1953 - 01-August-2012
A return to sovereign risk - 01-July-2012
Tax and climate change – New horizons for tax practitioners paper - 16-May-2008
Tax & climate change – New horizons for tax practitioners paper - 13-April-2008
Tax and climate change – new horizons for tax practitioners - 01-June-2007
Litigating with the ATO – What You Need to Know paper - 25-May-2007
Deductibility of tax agent fees - an Australian perspective - 01-September-2006
Managing tax disputes paper - 13-October-2005
Sir Harry Gibbs - 01-August-2005
The Chancellor's Foot and the Commissioner's Nose seminar paper - 29-June-2004
Transfer Pricing - Recent Australian Developments - 27-February-2004
A view from the front seat - 01-October-2001
Capital Allowances - 18-May-2001
A climate of change - working asset deductions - 03-August-2000
The profits first rule - 15-February-2000
Small business rollover and exemption provisions - 24-October-1999
What is the future of the Income vs Capital distinction? - 09-September-1999
What is the future of the income vs capital distinction? - 09-September-1999
Tax Law Improvement Project - 30-May-1997
Substance versus form: the ATO approach: 2 - 19-March-1997
Recent trends in s 51(1) - 12-March-1996
Trends in deductible expenses paper - 28-September-1995
Cane toad taxes - 01-July-1995
Tax reform : time to change tack - 01-July-1995
Cane toad taxes - 01-July-1995
Tax reform : time to change tack - 01-July-1995
The present situation of the tax consultation services in Australia and its perspectives - 01-November-1994
Setting the CGT scene | Part IVA - where are we now ?| Judicial trends in section 51(1) - current developments - 15-July-1993

Click here to expand/collapse more articles by David RUSSELL.

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Superannuation

Author(s): David RUSSELL

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Superannuation
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Further details about this event:

Superannuation - Non Complying Fund: "To Be or Not To BE?"

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