CONTENTS - May 2010 issue

12 Managing tax risk By Sheena Kay
To formulate effective tax policies, trustees need to understand the fundamental drivers.

16 ERFs – a disappearing act? By Ben Power
Is the eligible rollover fund sector, for years the repository of lost accounts, in danger of disappearing?

22 Thinking green By Phil Preston
A new ASFA discussion paper says it’s time to get serious about Environmental, Social and Governance issues.

24 A new chapter for super By Carolyn Swanson
Industry Fund Services chief executive Kay Thawley has opened the book on a new career.

26 The big split By Michael Laurence
The downturn in super balances and the charged atmosphere of relationship breakdowns has proved to be a heady mix.

30 Financial vision By Darren Wickham
Why superannuation fund trustees should consider embracing financial condition reports.

32 It's a tough game By Tony Keir
What moves are afoot to make SMSFs more accountable?

INFRASTRUCTURE SPECIAL

34 The perfect partnership? By Michael Strachan
There is much the government could do to make infrastructure investments more attractive for super funds.

36 Living in boom times By John McIlwraith
The mining boom is back into full swing in the cashed-up west and super funds will also feel the flow on effects.

DEPARTMENTS