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approved deposit fundDefinition A concessionally taxed fund in Australia and New Zealand that is managed by a financial entity or institution into which the eligible termination payments may be transferred from a superann [..]
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approved deposit fundA type of fund into which eligible termination payments (ETPs) can be “rolled over” upon a person’s retirement, resignation or retrenchment. ADFs were introduced in the second half of 1984 in response to changes in the way that lump-sum superannuation payments are treated in terms of taxation. Funds placed in ADFs benefit from favourable tax treatm [..]
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approved deposit funda concessionally taxed investment fund for superannuation monies. Similar to a superannuation fund, however an ADF can only accept rollovers and cannot accept contributions. For this reason superannua [..]
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