SMSFS: CAN WE DO BETTER?

被引：0
|
作者：
Valentine, Tom
机构：
来源：
JASSA-THE FINSIA JOURNAL OF APPLIED FINANCE | 2011年 / 03期
关键词：
self-managed superannuation funds; saving policy; retirement income policy; tax concessions;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Self-managed superannuation funds (SMSFs.), also called DIY superannuation funds, are larger than any other single component of the superannuation industry. Their growth has been fostered by the significant tax concessions which they share with other superannuation vehicles. It is, therefore, legitimate to ask whether this arrangement generates benefits sufficient to justify the concessions or whether, as some commentators argue, it is simply a tax avoidance scheme for the wealthy.
引用
收藏
页码：20 / 25
页数：6
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