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Tax practice: latest changes for superannuation funds: amendments to the small fund provisions - SLAA3

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Published on 01 Feb 00 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The introduction of Superannuation Law Amendment Act (No3) 1999 changed provisions applying to superannuation funds with less than 5 members. In particular SLAA3 introduced the term "self-managed superannuation fund". This paper discusses the issues for small funds.

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Chris SMAILES
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