A new determination of an interest in a superannuation fund?

Damien Lockie, Tim Galvin

Research output: Contribution to journalArticleResearchpeer-review

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.
Original languageEnglish
Article number1329-1203
Pages (from-to)258-267
Number of pages5
JournalTax Specialist
Volume12
Issue number5
Publication statusPublished - 2009

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Lockie, D., & Galvin, T. (2009). A new determination of an interest in a superannuation fund? Tax Specialist, 12(5), 258-267. [1329-1203].
Lockie, Damien ; Galvin, Tim. / A new determination of an interest in a superannuation fund?. In: Tax Specialist. 2009 ; Vol. 12, No. 5. pp. 258-267.
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Lockie, D & Galvin, T 2009, 'A new determination of an interest in a superannuation fund?' Tax Specialist, vol. 12, no. 5, 1329-1203, pp. 258-267.

A new determination of an interest in a superannuation fund? / Lockie, Damien; Galvin, Tim.

In: Tax Specialist, Vol. 12, No. 5, 1329-1203, 2009, p. 258-267.

Research output: Contribution to journalArticleResearchpeer-review

TY - JOUR

T1 - A new determination of an interest in a superannuation fund?

AU - Lockie, Damien

AU - Galvin, Tim

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N2 - 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.

AB - 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.

M3 - Article

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EP - 267

JO - Tax Specialist

JF - Tax Specialist

SN - 1329-1203

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M1 - 1329-1203

ER -

Lockie D, Galvin T. A new determination of an interest in a superannuation fund? Tax Specialist. 2009;12(5):258-267. 1329-1203.