With the many and ongoing changes to superannuation regulation and taxation, staying up to date is crucial. The Australian Master Superannuation Guide is a practical first reference that provides practitioners with the specific information and tools needed to work efficiently and confidently.
The 27th edition of the Guide provides: a clear analysis of the law through in-depth commentary based on a thorough examination of superannuation and tax legislation references to official rulings and court and tribunal decisions an instant reference chapter with updated rates, thresholds and checklists, and cross-references to additional information found in other Wolters Kluwer services. This latest edition discusses all major superannuation developments to 1 July 2023. It also incorporates commentary on proposed but not yet implemented changes. Topics covered:Superannuation in AustraliaQualifying for Tax ConcessionsSIS Prudential Supervision of Superannuation FundsFinancial Services RegulationSelf Managed Superannuation FundsContributions to Superannuation Funds and RSAsTaxation of Superannuation Funds, ADFs and PSTsSuperannuation Benefits Termination PaymentsMySuper SuperStreamRetirement Savings AccountsTax Administration PAYG TFNsSuperannuation Guarantee SchemeResolution of ComplaintsSuperannuation and Family LawOther Trustee Obligations Accounting StandardsSuperannuation and Tax PlanningLegislation Review Proposed ReformsInstant Reference Rates, Thresholds and Checklists
