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ETPs - changes in the pipeline

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Published on 01 Apr 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

As foreshadowed in the 2006 budget announcement, the Tax Laws Amendment (Simplified Superannuation) Bill 2006 (Bill) containing amendments to the rules in relation to superannuation has been introduced into Parliament. In addition to superannuation reforms, the Bill contains a complete rewrite of the rules in relation to eligible termination payments, with effect from 1 July 2007.

Author profile

Anna Tang
Anna Tang • Senior Associate, Commercial Anna is a senior associate in the Tax and Revenue team of Maddocks. Anna has more than 7 years' experience in taxation (income tax, GST and stamp duty) and commercial law. Anna's clientele has been predominately made up of small to medium enterprises ranging from information technology to property developers and their accountants and financial advisors. With a strong technical knowledge, Anna regularly provides direct and indirect tax advice on structuring of businesses and transactions, mergers and acquisitions, corporate reorganisations, sale of businesses, joint ventures and property developments, succession planning and liquidations. - Current at 21 October 2011
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