The 2017 edition is now available for pre-order.
Stay across the latest changes in superannuation with in-depth commentary, examples, tables, charts and checklists. Reflects all major tax and superannuation changes to 1 July 2015.
This title is a handy first point of reference for professionals such as trustees, accountants, auditors and other specialist advisers and consultants who advise on superannuation law and practice in Australia. It is comprehensive, up-to-date and explains rules and answers superannuation questions in a straightforward manner.
- in-depth commentary based on the solid foundation of the superannuation and tax legislation
- references to official rulings and court and tribunal decisions to aid in the understanding of the major aspects of superannuation law and practice
- all the major tax and superannuation changes up to 1 July 2015
- examples, tables, charts and checklists to help explain rules and answer complex superannuation questions
- an Instant Reference chapter with updated rates, thresholds and relevant checklists
- cross-references to additional information provided in other Wolters Kluwer services.
TABLE OF CONTENTS
- Superannuation in Australia
- Qualifying for Tax Concessions
- SIS Prudential Supervision of Superannuation Funds
- Financial Services Regulation
- Self Managed Superannuation Funds
- Contributions to Superannuation Funds and RSAs
- Taxation of Superannuation Funds, ADFs and PSTs
- Superannuation Benefits | Termination Payments
- MySuper | SuperStream
- Retirement Savings Accounts | First Home Saver Accounts
- Tax Administration | PAYG | TFNs
- Superannuation Guarantee Scheme
- Resolution of Complaints
- Superannuation and Family Law
- Other Trustee Obligations | Accounting Standards
- Superannuation and Tax Planning
- Legislation Review | Proposed Reforms
- Instant Reference - Rates, Thresholds and Checklists