When someone’s eligible termination payment (ETP) is “rolled over” into a new fund when they retire or are retrenched, the new fund is called an approved deposit fund. ADFs were introduced in 1984 because of changes to taxation on lump-sum superannuation payments. Favourable tax treatment is afforded to funds in an ADF.
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Chasers Getting Result ® is a business coaching program that helps business owners
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Chasers Getting Result ® is a business coaching program that helps business owners
discover everything they need to know to build a successful business.
