A matter of trusts: Superannuation funds and public trading trusts

Published on 01 Jul 13 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article considers when a superannuation fund’s investment in a unit trust will cause it to be a public trading trust and the corresponding consequences.

Author profile:

Philip Broderick CTA

Phil is a Principal, and heads the superannuation team at Sladen Legal. He provides advice to SMEs and high net worth individuals in relation to superannuation, SMSFs, estate planning, trusts, business structuring, duty and tax. Phil is a member of The Tax Institute's Superannuation Committee, National Superannuation Convention Committee and the Victorian Superannuation Education Sub-committee. He is also the chair of the Technical Committee for the Self-managed Independent Superannuation Funds Association (SISFA) and a regular attendee at the meetings of the ATO's Superannuation Industry Relationship Network (SIRN). Phil is a regular speaker and author of numerous articles. He has also lectured on superannuation for The Tax Institute's Applied Tax course. Current at 19 September 2016 Click here to expand/collapse more articles by Philip BRODERICK.