Please complete the following table.

a. The term "entity" means a superannuation fund.

b. The term "recipient" means the taxpayer who is entitled to receive income from the entity.

c. There are no requirements to include legislative references, case law or rulings.

Use the template provided to complete this question.

Criteria	A Superannuation Fund
The relevant taxpayer
Perpetuity of the entity
Asset protection: If the recipient becomes bankrupt are the assets placed in the relevant entity protected from his/her creditors?
How are the franking credits attached to franked dividends received by the entity treated in the hands of the recipients?
Are distributions of domestic losses from the entity available for offset against the assessable income from other sources of the recipients?
How are capital gains on sale of pre CGT assets treated in the hands of the individual recipients?
How are CGT on sale of post CGT assets treated in the hands of the individual recipients?
Is the entity entitled to claim a CGT discount?