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American IRAs not super funds
A ruling by the Administrative Appeals Tribunal says, for Australian tax purposes, an American Individual Retirement Account (IRA) is not a superannuation fund.

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Read more: IRAAustraliaSuperannuationCommissionerAmerican Individual Retirement AccountTaxationMichael HallinanAustralian Administrative Appeals TribunalAATBakerDivision 305Frank O'LoughlinIncome Tax Assessment Act 1997RegulatoryTownsends Business & Corporate Lawyers