Published on 01 Aug 08
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This article canvasses some topical issues and emerging practices relevant to the migration of wealth to and from self-managed superannuation funds under the Simplified Superannuation tax regime. In the authors’ experience, the tax policy shift from a regime that focussed on “exit” to one that now predominantly focuses on “entry” is having a significant impact on funding and transactions involving SMSFs, especially for high net worth taxpayers.
Lee is a Lawyer with Thomson Playford.
Current at May 2009 Current at 19 May 2009
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