This Guideline provides guidance on the transitional CGT relief [A1] available for
superannuation funds because of the transfer balance cap and transition - to - retirement reforms commencing on 1 July 2017 (the CGT relief provisions).
Not exact matches
Note, the
fund could not use the segregated method for the 2017 - 18 income year
because Tina's total
superannuation balance exceeds $ 1.6 m on 30 June 2017 (refer to paragraphs 25 to 27 of this Ruling).
This is
because complying
superannuation funds that continue using the proportionate method, and pooled
superannuation trusts, may have different relevant exempt proportions for an income year.
The
fund could not use the segregated method for the 2017 - 18 income year
because Tina's total
superannuation balance exceeds $ 1.6 m on 30 June 2017 (refer to paragraphs 25 to 27 of this Ruling).
This Ruling provides guidance on the transitional CGT relief [A1] available for trustees of complying
superannuation funds and pooled
superannuation trusts
because of the transfer balance cap and transition - to - retirement reforms commencing on 1 July 2017 (the CGT relief provisions).
A Statutory Declaration stating that the
superannuation fund has accepted the disability is likely to result in the inability to ever be gainfully employed in a capacity for which you are reasonably qualified
because of education, experience or training.
A letter from the
superannuation fund confirming
fund has accepted the disability is likely to result in the inability to ever be gainfully employed in a capacity for which you are reasonably qualified
because of education, experience or training.
This Guideline provides guidance on the transitional CGT relief [A1] available for trustees of complying
superannuation funds and pooled
superannuation trusts
because of the transfer balance cap and transition - to - retirement reforms commencing on 1 July 2017 (the CGT relief provisions).
(2) The right under section 5 to equal treatment with respect to employment without discrimination
because of sex, marital status or family status is not infringed by an employee
superannuation or pension plan or
fund or a contract of group insurance between an insurer and an employer that complies with the Employment Standards Act, 2000 and the regulations thereunder.
(2.1) The right under section 5 to equal treatment with respect to employment without discrimination
because of age is not infringed by an employee benefit, pension,
superannuation or group insurance plan or
fund that complies with the Employment Standards Act, 2000 and the regulations thereunder.