The nature of a beneficiary’s interest in a superannuation fund and accrued benefits paper
Published on 16 Feb 10
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- superannuation funds as private trusts
- the nature of a beneficiary's interest in a superannuation fund
- Regulation 13.16(1)
- minimum benefits under Part 5
- actuarial and accounting views.
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