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Guarantees and “instalment warrant” arrangements

Published on 01 Sep 08 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article considers the Commissioner’s comments relating to the right of a member or related party of a superannuation fund who provides a guarantee for the purposes of enabling the trustee of the fund to enter into an “instalment warrant” arrangement complying with subsection 67(4A) of the Superannuation Industry (Supervision) Act 1993.

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Denis BARLIN
Current at 16 May 2011 Click here to expand/collapse more articles by Denis BARLIN.
 

 

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