Exemption for employer-sponsored foreign superannuation

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This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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This exemption is available to you if you are a natural person with an interest in a FIF that is an employer-sponsored superannuation fund. The FIF must be a superannuation fund maintained by your employer, or an associate of your employer, for the benefit of their employees. Also, you must be an employee or former employee of the employer. [SECTION 519]