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Superannuation update paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 13 Feb 09 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • better superannuation - the unresolved issues and the anomalies
  • gearing and superannuation - the taxation considerations
  • Superannuation Guarantee Charge - ordinary time earnings and other issues
  • recent cases/rulings - recent developments.

Author profile

Shayne Carter CTA
Shayne Carter, CTA, is a Partner in Nuwara’s Corporate Tax team. Shayne has a strong background in leading tax advisory practices (including 20 years as a Partner of Greenwoods and Herbert Smith Freehills) with deep knowledge and experience in the taxation of superannuation/ income streams and insurance products . He was formerly Adjunct Lecturer on Superannuation at the University of Sydney and lectured on superannuation in the Masters of Tax / Masters of Law course over a 20-year period. Shayne has dealt with all types of stakeholders in this space including Trustee Directors, Regulators (ATO and APRA), Treasury, Educational Institutions and Peak Body Groups. His knowledge, experience, problem solving ability and dedication to his clients sets him apart from other practitioners in this area. - Current at 05 November 2024
Click here to expand/collapse more articles by Shayne CARTER.

 

This was presented at Financial Services Taxation Conference 2009 .

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Author(s):  Andrew MILLS

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Managing TOFA, implementation and ongoing–The TOFA countdown has begun

Author(s):  Neil WARD

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Annual compliance arrangements

Author(s):  Stephen GREEN

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Superannuation update

Author(s):  Shayne CARTER

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TOFA for the clients of financial institutions

Author(s):  David LINKE

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TOFA–The international dimension

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