Published on 15 Sep 06
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper provides an overview of the Government’s proposals and further developments since the budget announcement. It also considers the impact of the proposals on common superannuation transactions and strategies.
This paper was originally presented at “The Government’s Plan to Simplify and Streamline Superannuation: Where are we now?” held in Adelaide on 23 August 2006. It includes some updates made for presentation at the ‘Major Changes: Superannuation, CGT Small Business Concessions and Bankruptcy’ seminar held in Darwin on 15 September 2007.