The Tax Acts have long treated dividends paid from private companies to the trustees of superannuation funds as “special income”, which means they are taxed at the top marginal tax ...
The Tax Acts have long treated dividends paid from private companies to the trustees of superannuation funds as “special income”, which means they are taxed at the top marginal tax rate rather than the normal concessional rates for superannuation funds.
The rules for trustees of self managed superannuation funds (SMSFs) investing in “related trusts” changed dramatically from 11 August 1999.
The NSW Court of Appeal recently considered the issue of calculating past and future awards for loss of superannuation.
Superannuation savings now comprise a major asset of many people, be they retirees or younger people saving for retirement, particularly if they hold life insurance in their superannuation fund.