Skip to main content
shopping_cart

Your shopping cart is empty

Managing tax affairs: The duties of the super trustee presentation

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

This presentation addresses the duties of a superannuation trustee in relation to managing tax affairs of a superannuation fund under the general law, the SIS Act (especially the revised covenants for trustees and directors) and the APRA prudential standards. The presentation covers the management of tax affairs in the context of:

  • a superannuation trustee’s duty of care
  • best interests and conflicts covenants
  • the investment covenant
  • investing in distributing trusts and the myriad of issues that can follow, whether the trusts are managed investment schemes or otherwise
  • the non-arm’s length income provisions and recent case law
  • managing errors that arise out of tax matters from a trust law perspective.

Author profile:

John EDSTEIN

Click here to expand/collapse more articles by John EDSTEIN.
 

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:







Further details about this event:

 

Copyright Statement