Published Date: 20 May 2008
We welcome this opportunity to outline our views on this draft Ruling, which examines the operation of certain provisions in the Superannuation Industry (Supervision) Act 1993 (Cth) (‘SISA') where unpaid present entitlements (‘UPE') owing from related trusts to self managed superannuation funds (‘SMSF') are not paid and payment is not sought.
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This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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