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The new investment rules - SLAB 4

Published on 26 Oct 99 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

In the May 1998 budget, it was announced that the investment rules in relation to all superannuation funds would be tightened to "ensure that superannuation savings are invested with retirement income generation as the primary purpose rather than with the aim of providing current day support to members, the employer sponsor or their assiciates". This paper examines the ambit of the Bill and transitional provisions

Author profile:

Greg GANZ
Greg Ganz is a Partner with Parry Carroll. He practices extensively in all areas of taxation including domestic tax, stamp duty and GST and advises on all areas of superannuation. Greg holds a Bachelor of Economics and a Master of Laws and is the author of a number of papers on taxation and superannuation with particular emphasis on self-managed funds.
Current at 8 October 2004
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This was presented at Superannuation update.

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The new investment rules - SLAB 4

Author(s):  Greg GANZ

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Tax reform and superannuation

Author(s):  David SHIRLOW

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