Case in Point.
Our new new case commentary series — practical legal insight for trustees and super professionals.
Each edition unpacks a recent court decision, drawing out the implications and what it means in practice.
The legally-chimeric character of superannuation contributions
Are superannuation contributions an employer obligation, an employee entitlement, a form of payment for labour, or something else altogether? The answer may surprise you…
On Super DIV 296 Tax
‘Better Targeted Superannuation Concessions’ (DIV 296) is a sensible policy, and an important element of a broader push that seeks to reinforce the social licence of those who derive significant financial advantage from the concessional taxation of superannuation. The campaign against the change is spearheaded by several influential organisations and publications, but many key messages misrepresent the nature and effect of the policy.
