This article is more than 24 months old and is now archived. This article has not been updated to reflect any changes to the law.
General provisions have been included in anticipation of the superannuation contributions-splitting legislation outlined above.
As outlined above, the current form of the regulations means contributions-splitting requests could not be processed until 1 July 2006 and requests in respect of contributions made between 1 January 2006 and 30 June 2006 could be made up until 30 June 2007.
Payment provisions in relation to the Transition to Retirement pensions have been included.
This means that there are now specific provisions pursuant to which any of the pensions available to a member may be paid as a transition to retirement pension.
The Product Disclosure Statement has been updated in accordance with the above changes and to provide updated information on the abolition of the superannuation surcharge on high income-earners.
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Partner
PH: 61 3 9258 3673
Leigh is a partner in the Maddocks Tax & Revenue team.
Leigh regularly provides advice on:
- structuring of businesses and transactions;
- mergers and acquisitions;
- corporate reorganisations and distributions;
- sale of businesses;
- demergers;
- capital raisings;
- joint ventures and property developments;
- international tax (both inbound and outbound);
- succession planning; and
- liquidations.
His advice covers both direct and indirect tax considerations.
Leigh advises Australian and multinational companies, high net worth individuals, accountants and financial advisers on all areas of taxation law.
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