Published on 20 May 08
by THE TAX INSTITUTE
We welcome this opportunity to outline our views on this draft Ruling, which examines the operation of certain provisions in the Superannuation Industry (Supervision) Act 1993 (Cth) (‘SISA') where unpaid present entitlements (‘UPE') owing from related trusts to self managed superannuation funds (‘SMSF') are not paid and payment is not sought.
TAXATION INSTITUTE OF AUSTRALIA
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