Source: Australian Department of Revenue
The following public advice and guidance issues have been completed.
[4176] Disqualifying individuals from acting as trustee for superannuation entities [new]
Purpose
This Decision impact statement outlines the ATO’s views on the decision in this case, which set aside the Commissioner’s decision to disqualify the applicant under subsection 126A of the Superannuation Industry (Supervision) Act 1993 from acting as a trustee or a responsible officer of a corporate trustee of superannuation entities.
Outcome
The Decision impact statement Merchant and Commissioner of Taxation published on 15 January 2025.