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- W2552360883 abstract "This article explores some of the nuances of the disqualified person provisions. Many do not realise the extent of the disqualified person provisions in the Superannuation Industry (Supervision) Act 1993 (Cth) (SISA). This can result in a person inadvertently acting as trustees of self-managed superannuation funds (SMSFs) while disqualified. Doing so exposes these trustees to significant penalties. This article explores some of the nuances of the disqualified person provisions and some practical steps to ensure advisers are aware of the risks and ensure their clients do not act as SMSF trustees while disqualified." @default.
- W2552360883 created "2016-11-30" @default.
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- W2552360883 date "2013-12-01" @default.
- W2552360883 modified "2023-09-27" @default.
- W2552360883 title "SMSF trustees - disqualified due to dishonest conduct" @default.
- W2552360883 hasPublicationYear "2013" @default.
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