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Wealth migration to and from SMSFs

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.

Author profiles

Lee Jurga
Lee settled in the Legislative Services branch of RevenueSA after stints with Ernst & Young and Thomsons Lawyers as a tax consultant and lawyer respectively. He is principally involved in taxpayer objections and appeals across all three of the major state tax heads and the development of policy by way of published circulars or rulings and the implementation of legislation and legislative amendments. - Current at 15 December 2016
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Peter Slegers CTA
Photo of author, Peter SLEGERS Peter is a Partner at Cowell Clarke and heads up the firm's Tax & Revenue Group. He provides specialist tax advice to public accountants and a wide range of corporate and medium to large family businesses as well as high net worth taxpayers. Peter has had a significant involvement with trust structures throughout his career and is the author on topical tax issues in CCH Tax Week and Taxation in Australia. Peter has a Master's degree in Taxation Law and is a member of The Tax Institute's State Council. - Current at 19 June 2012
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