Keywords:
Principles What is a superannuation fund Provision of superannuation benefits for employees or dependents Established to provide superannuation benefits Maintained to provide superannuation benefits Loans to employers Indefinitely continuing fund Fully secured Right to benefits defined Notice in writing of rights to benefits Forfeited benefits Contributions The benefits and the amount of the fund must not be excessive Income is exempt Taxation of funds Foreign superannuation funds The deductibility of employer contributions to superannuation funds Commissioners discretionary powers Government schemes Principles of trust law - powers of trustees; exercise of discretion; investment of trust funds; duties, rights, liabilities, appointment, removal and retirement of trustees Trust deeds Fund audits Stamp duty on instruments and conveyancers The payment of benefits Effect of Family Law Act