• 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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    If you are a natural person with an interest in a FIF that is an employer-sponsored superannuation fund, you may qualify for this exemption.

    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]

    Last modified: 27 May 2005QC 17512