A review of selected cases in Australian Superannuation Tax law

Shayne Carter, our Superannuation Tax Partner at Nuwaru, recently spoke at the closing Plenary Session on the first day of the TIA National Superannuation Conference. His Paper looked at recent superannuation taxation case law developments. A common thread of the Paper was the application of taxation laws to superannuation income streams and interconnectedness with the prudential provisions. The Paper highlights evolving developments in the taxation of income streams and emphasizes the need for contextual understanding of these and other superannuation taxation provisions especially when such matters are subject to judicial examination. The full report can be found below. 24NCS_S6_S.Carter_Paper-Tax-Institute-Paper-in-TIA-style If you are interested in exploring this field further, please feel free to contact Shayne, for additional insights: https://www.linkedin.com/in/shayne-carter-6606219a/