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TTI Superannuation Reforms Priority List – Proposed solutions – Residency of SMSFs

Published on 30 Aug 19 by THE TAX INSTITUTE

We refer to the Superannuation Reforms Priority list we submitted to Treasury and the Australian Taxation Office on 21 June 2018 (refer Annexure A). We also refer to our meeting with Treasury and the Australian Taxation Office on 1 August 2018. During that meeting Treasury indicated that it would be interested in hearing suggested solutions in relation to the reform issues we raised in our Superannuation Reforms Priority list.

The purpose of this letter is to outline our suggested solution in relation to the ‘residency status for self-managed superannuation funds’ (SMSF) issue raised in our Superannuation Reform Priorities List.

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THE TAX INSTITUTE
The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding. We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.
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