The Taxation Institute of Australia has a number of concerns with both the Taxation Laws Amendment (Superannuation Contributions) Bill 2000 and its Explanatory Memorandum which we believe would be of interest to your Committee. Our very balanced and relevant comments about the serious impact the proposed legislation relating to non-complying superannuation funds would have on contributions to genuine government or employer sponsored overseas pension funds have been put to the Assistant Treasurer, both following his Press Release and prior to introduction of the Bill and in a subsequent letter.
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