SMSF Alert: June 2013

Key developments New rules allowing funds to continue claiming tax exemption after death of a member.       June was a busy time in parliament house but a quiet month on the super front, with only the one major development to highlight. Continuing tax exemption for deceased estates On 3 June the Income Tax Assessment Amendment (Superannuation Measures No. 1) Regulation 2013 was registered, giving effect to last year’s mid-year economic outlook announcement that the Government would remedy the Tax Office’s published views on the impact of a member’s death. Previously the Tax Office (in draft tax ruling TR 2011/D3) had...

June was a busy time in parliament house but a quiet month on the super front, with only the one major development to highlight.

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