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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.

Author profile:

Denis Barlin CTA
Denis is a Barrister at 13 Wentworth Selborne Chambers. He advises on taxes generally (both federal and state taxes), superannuation, equity and trusts, as well as asset protection. Denis also conducts disputes as an advocate in both state and federal tribunals and courts. Current at 02 June 2015 Click here to expand/collapse more articles by Denis BARLIN.
 
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