A new determination of an interest in a superannuation fund?

Damien Lockie, Tim Galvin

Research output: Contribution to journalArticleResearchpeer-review


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.
Original languageEnglish
Article number1329-1203
Pages (from-to)258-267
Number of pages5
JournalTax Specialist
Issue number5
Publication statusPublished - 2009


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