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The Taxpayers' Guide 2013 - 2014, 25th Edition by Taxpayers Australia

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18.320   When tax is payable by superannuation entities

The amount of tax payable dictates when tax is payable and tax return must be lodged (see 18.310).

Actuarial certificates are no longer required to exempt from tax, income from segregated current pension assets that form the investment base of allocated and market linked pensions, and account based pensions provided the requirements of a legislative alternative are satisfied (see 18.240).

Complying funds

The trustee of a superannuation fund that has made an irrevocable election to become a regulated superannuation fund under the Superannuation Industry (Supervision) Act 1993 (SISA93) which is accepted as valid by the regulator and which is a complying superannuation fund is taxed on its ...

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