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Exemption for employer-sponsored foreign superannuation

Last updated 31 March 2020

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]