Topic
Superannuation
113 published works
Bright Law Blog
Super Funds Member Outcomes and Design and Distribution Obligations
The Australian Prudential Regulation Authority (APRA) and the Australian Securities and Investments Commission (ASIC) have issued a letter to registrable superannuation entity (RSE) licensees in relation to Member Outcomes (MO)…
Tax
US Tax of Australian Superannuation Funds
Taxation of Australian Superannuation Funds in the US U.S. Tax of Australian Superannuation Funds: The United States Government has not officially classified Australian Superannuation for U.S. tax purposes. Therefore,…
Wills, Trusts & Estates Prof Blog
Article: Obligations And Powers Of Superannuation Trustees Concerning Situations Of Actual Or Possible Conflict
Joseph Campbell recently published an article entitled, Obligations And Powers Of Superannuation Trustees Concerning Situations Of Actual Or Possible Conflict, Wills, Trusts, & Estates Law ejournal (2020). Provided below is the…
Global Regulation Tomorrow
Financial services monthly wrap-up: November 2020
By Jon Ireland, Ray Giblett (AU), Stephen Putnins, Anjelica Balis
In November 2020, ASIC released a number of anticipated industry reports, providing an update on the buy now pay later industry as well as licensing and professional registration activities for…
Tax
US Tax of Australian Superannuation Funds
Taxation of Australian Superannuation Funds in the US U.S. Tax of Australian Superannuation Funds: The United States Government has not officially classified Australian Superannuation for U.S. tax purposes. Therefore,…
Bright Law Blog
Superannuation Licensees Business Performance Review obligation
The Australian Prudential Regulation Authority (APRA) has reaffirmed its expectations regarding two key regulatory requirements for registrable superannuation entity (RSE) licensees. Superannuation trustees must undertake a Business Performance Review (BPR)…
Global Regulation Tomorrow
COVID-19 and regulatory implications for superannuation
By Jon Ireland, Stephen Putnins, Anjelica Balis
The exponential growth and impact of COVID-19 has not only affected most industries and our everyday lives, but in particular has had significant repercussions within the superannuation industry. In this…
Tax
IRS Form 8833 Tax Treaty Return for Australian Superannuation Funds
By Board-Certified Tax Law Specialist, Golding
Treaty Based Return for Australia Superannuation as Social Security Treaty Based Return for Superannuation as Social Security Treaty Based Return for Superannuation as Social Security: When it comes to foreign…
Tax
Taxation of Australian Superannuation, FBAR & FATCA Form 8938
By Board-Certified Tax Law Specialist
Taxation of Australian Superannuation, FBAR, Form 8938 & the IRS U.S. Tax on Australian Superannuation (FBAR & 8938 for Supers): The analysis of U.S. Tax on Australian Superannuation Funds…
Bright Law Blog
Superannuation trustee licensing
APRA and ASIC have issued a joint letter to superannuation trustees about how regulatory oversight will operate and licensing changes if the Financial Sector Reform (Hayne Royal Commission Response –…