bO2 2021 Ch 10 Superannuation

James Murphy Tax

REGULATION Superannuation funds are subject to regulation by the Australian Prudential Regulatory Authority (APRA), the ATO and the Australian Securities and Investment Commission (ASIC). Superannuation funds operate in a regulatory framework governed by the Superannuation Industry (Supervision) Act and Regulations (SIS).  To qualify for concessional tax treatment, the trustees must elect to become regulated soon after fund formation.  To fall ...

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