Income tax

Tax considerations relevant to investments by super funds - An industry perspective

Source: New South Wales

Published Date: 29 Aug 2013

 

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This paper covers:

  • overview
  • investment governance framework
  • the trustees response to the prudential requirements
    • due diligence
    • after-tax returns
  • tax considerations when making investments
    • adverse tax consequences
    • tax risks
    • additional compliance obligations 
  • Considerations for Pension Members
    • pooled superannuation trusts (PSTs)
    • unit trusts
  • conclusion

Individual Session

Tax considerations relevant to investments by super funds

Author(s): Marco Feltrin , Philip Witherow

Details

  • Published By: Philip Witherow
  • Published On:29 Aug 2013
  • Took place at:Sheraton on the Park, Sydney

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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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