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Managing tax affairs: The duties of the super trustee presentation

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Published on 29 Aug 13 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation addresses the duties of a superannuation trustee in relation to managing tax affairs of a superannuation fund under the general law, the SIS Act (especially the revised covenants for trustees and directors) and the APRA prudential standards. The presentation covers the management of tax affairs in the context of:

  • a superannuation trustee’s duty of care
  • best interests and conflicts covenants
  • the investment covenant
  • investing in distributing trusts and the myriad of issues that can follow, whether the trusts are managed investment schemes or otherwise
  • the non-arm’s length income provisions and recent case law
  • managing errors that arise out of tax matters from a trust law perspective.

Author profile

John EDSTEIN
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This was presented at National Superannuation Conference .

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