Session Catalogue

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Substantive Law

Hart v Commissioner of Taxation

$77.00

This seminar examined the first decided case in which the Commissioner of Taxation disqualified a trustee of a self-managed superannuation fund for not being a fit and proper person and for various breaches of the Superannuation Industry (Supervision) Act 1993.

$77.00

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Full Description

This seminar examined the first decided case in which the Commissioner of Taxation disqualified a trustee of a self-managed superannuation fund for not being a fit and proper person and for various breaches of the Superannuation Industry (Supervision) Act 1993.  As well as the disqualification provision itself, the case considered many of the regulatory provisions of the superannuation legislation including the sole purpose test, the in-house asset rules, the benefit payment standards, the prohibition on providing loans and financial assistance to members and related parties, the prohibition on acquiring assets from related parties and the business real property exception, the prohibition on non-arm’s length dealings, forfeiture of benefits, and the trustee covenants.

Participants

The following individuals appear in this session. You can click through to view their profile or to browse the other sessions they have participated in.