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Australian Superannuation Funds Are Now One of the Largest Pension Markets in the World, and May Invest in a Broad Array of Investments  


Author:  Jim Boynton.; Shahriar Mofakhami.


Source: Volume 21, Number 04, March/April 2008 , pp.20-23(4)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

Superannuation funds are exempt from the foreign investment fund regime, which subjects Australian taxpayers to tax on investments in certain foreign entities on an accruals basis.

Keywords: Investment funds

Affiliations:  1: Mallesons Stephen Jaques; 2: Mallesons Stephen Jaques.

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