Published on 01 Feb 10
by "THE TAX SPECIALIST" JOURNAL ARTICLE
This paper addresses the nature of a beneficiary’s interest in a superannuation fund and accrued benefits. The two concepts are intertwined, bound together by traditional concepts of trust and property law and the regulatory regime. An analysis of these features provides a pathway that necessarily starts with, and continues through, a legal process, potentially concluding with a calculation by an actuary (for defined benefit schemes) or by an accountant.
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