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Providing certainty for superannuation fund mergers – exposure draft legislation

Published on 22 Oct 14 by THE TAX INSTITUTE

The Tax Institute welcomes the opportunity to make a submission to Treasury in relation to Tax and Superannuation Laws Amendment (2014 Measures No. 7) Bill 2014: Providing Certainty for Superannuation Fund Mergers (Exposure Draft). Our submission addresses extending the scope of the Exposure Draft to internal voluntary transfers, and provides comments on other more technical issues.

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The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding. We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.
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