Part DCASafe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC )
Superannuation fund protection bars beneficiary interest in insurance and prevents employer access to fund moneys. Beneficiaries under an approved superannuation fund cannot have any interest in insurance policies taken out by the trustees and are entitled only to an ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Superannuation fund protection bars beneficiary interest in insurance and prevents employer access to fund moneys.
Beneficiaries under an approved superannuation fund cannot have any interest in insurance policies taken out by the trustees and are entitled only to an annuity from the fund. The employer cannot receive any money belonging to the fund under any circumstances and has no lien or charge over the fund's moneys.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 1
Join Channel
TaxTMI 
