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Tax considerations relevant to investments by super funds - An industry perspective

Published on 29 Aug 13 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • overview
  • investment governance framework
  • the trustees response to the prudential requirements
    • due diligence
    • after-tax returns
  • tax considerations when making investments
    • adverse tax consequences
    • tax risks
    • additional compliance obligations 
  • Considerations for Pension Members
    • pooled superannuation trusts (PSTs)
    • unit trusts
  • conclusion

Author profile:

Philip Witherow CTA
Philip CTA, is the General Manager Taxation at Cbus where he is responsible for the taxation affairs for Cbus and the Cbus Property entities. Prior to Cbus, Philip was a Principal in the Tax and Legal section at PricewaterhouseCoopers specialising in financial services and in particular large superannuation funds. He has been involved in the taxation industry for more than 20 years. Current at 19 September 2016 Click here to expand/collapse more articles by Philip WITHEROW.
 

This was presented at National Superannuation Conference.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Chasing tax within unit prices or credit rates

Author(s):  Dana FLEMING,  Narelle TOOHEY

Materials from this session:


Large fund issues and the ATO

Author(s):  Stuart FORSYTH

Materials from this session:

SMSF regulatory update

Author(s):  Greg TANZER

Materials from this session:

Living to age 120, the pensions dilemma and other defined benefit conundrums

Author(s):  Barry RAFE

Materials from this session:


Tax issues in successor fund transfers

Author(s):  Ross Stephens

Materials from this session:



SMSF issues and the ATO

Author(s):  Stuart FORSYTH

Materials from this session:







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