|eBook $115.00 (inc GST)|
Consolidated to 1 July 2017, this edition of Australian Superannuation Legislation reflects the numerous recent changes to superannuation law and is essential for the bookshelf of any superannuation practitioner.
The title ensures readers are up to date with the extensive changes to superannuation law effected by the “Fair and Sustainable Superannuation” reforms, including:
• Introduction of a $1.6m cap on the amount of capital that can be transferred to the tax-free earnings retirement phase of superannuation
• Reduction of the annual non-concessional contributions cap
• Introduction of criteria for an individual to be eligible for the non-concessional contributions cap, and
• Introduction of catch-up concessional contributions.
The book contains all the essential legislation affecting superannuation funds, members and trustees, together with a summary of 2016 amending Acts and Regulations to superannuation, tax and related laws.
It also contains proposed and draft legislation affecting superannuation.
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