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Review into Australia’s Superannuation System - Phase Three: Structure (Including SMSFs)

Published on 19 Feb 10 by THE TAX INSTITUTE

The Taxation Institute's submission is not intended to provide an exhaustive response to all of the SMSF-related issues raised by the Phase Three Issues Paper, but rather focuses on the following range of key issues, discussed below:

  • SMSF governance;
  • SMSF operation and efficiency;
  • SMSF investments;
  • SMSF sector participants;
  • SMSF structure;
  • Early release issues; and
  • Life insurance.

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