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Self managed funds - the new definition and proposed investment restrictions

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Published on 15 Apr 99 by QUEENSLAND DIVISION, THE TAX INSTITUTE

As part of the 1998 Federal Budget the Government foreshadowed further changes to the way in which excluded funds were to be regulated. The two main proposals involve the introduction of a new definition for self-managed funds, which is the focus of this paper, as well as a significant tightening of the investment restrictions. At the time of preparing this paper the Government is yet to release draft legislation in relation to the investment restrictions. However a brief overview of the expected changes is provided.

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Kim TRAJER
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This was presented at Superannuation .

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Elements of Superannuation

Author(s):  Scott HAY-BARTLEM

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Self Managed Funds

Author(s):  Kim TRAJER

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Wealth Creation Strategies and Death Considerations

Author(s):  Andrew TYNAN

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GST and Superannuation

Author(s):  Greg BALWIN

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