The Tax Institute comments on the proposed draft amendments to the Superannuation Guarantee (Administration) Regulations 1993 and the Superannuation Industry (Supervision) Regulations 1994 as a consequence of the legislation allowing many employees to choose the superannuation fund to which their employer makes their superannuation guarantee contributions from 1 July 2005. The Tax Institute is concerned that there are still a number of technical and implementation issues that need to be addressed.
maintenance