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 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
• 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