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The SMSFs trustee-members
Citation
Castillo, J, The SMSFs trustee-members, Australian Business Law Review, 40, (3) pp. 177-195. ISSN 0310-1053 (2012) [Refereed Article]
Copyright Statement
Copyright 2012 Lawbook Co
Official URL: http://www.thomson.com.au/australian-business-law-...
Abstract
With the huge proliferation and increasing popularity of self managed
superannuation funds (SMSFs) in Australia, it is time to put the members of
these funds under the microscope. Because by law each member must also
be a trustee, these individuals show a level of involvement and control over
their superannuation that is not necessary (or possible) in members of other
types of superannuation fund. This article examines demographic and
socio-economic characteristics of the people who establish their own
superannuation funds and explores the reasons why they do so, including the
perceived advantages of this type of superannuation vehicle. The article also
considers the level of knowledge and understanding amongst the SMSF
trustee cohort.
Item Details
Item Type: | Refereed Article |
---|---|
Research Division: | Law and Legal Studies |
Research Group: | Commercial law |
Research Field: | Taxation law |
Objective Division: | Law, Politics and Community Services |
Objective Group: | Justice and the law |
Objective Field: | Justice and the law not elsewhere classified |
UTAS Author: | Castillo, J (Ms Josephine Castillo) |
ID Code: | 80119 |
Year Published: | 2012 |
Deposited By: | Law |
Deposited On: | 2012-10-23 |
Last Modified: | 2015-02-11 |
Downloads: | 0 |
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