Title

A new determination of an interest in a superannuation fund

Date of this Version

5-1-2009

Document Type

Journal Article

Publication Details

Citation only.

Lockie, Damien & Galvin, Tim (2009). A new determination of an interest in a superannuation fund. The Tax Specialist, 12 (5), 258-267.

Access the Journal

2009 HERDC submission. FoR code: 1501, 1801

© Copyright Taxation Institute of Australia (TIA), 2009. © Copyright the Authors, 2009.

Abstract

New provisions introduced into the Superannuation (Unclaimed Monies and Lost Members) Act 1999 (Cth) (SUMLMA) by the Temporary Residents’ Superannuation Legislation Amendment Act 2008 (Cth) and the Superannuation (Departing Australia Superannuation Payments Tax) Amendment Act 2008 (Cth) will effectively deny former temporary residents concessional superannuation tax treatment on all currently invested and future funds. This article explores the operation of new Part 3A of SUMLMA, its risks for trustees and the issues in determining a superannuation interest in a fund.

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This document has been peer reviewed.