Consolidated to 1 January 2011, this key title encapsulates all relevant laws on superannuation regulation, taxation and administration in one handy volume.
Consolidated to 1 January 2011, this key title encapsulates all relevant laws on superannuation regulation, taxation and administration in one handy volume.
Superannuation Legislation (Consequential Amendments and Transitional Provisions) Act 2011 (Australia) (2018 Edition) The Law Library presents the complete text of the Superannuation Legislation (Consequential Amendments and Transitional Provisions) Act 2011 (Australia) (2018 Edition). Updated as of May 15, 2018 This book contains: - The complete text of the Superannuation Legislation (Consequential Amendments and Transitional Provisions) Act 2011 (Australia) (2018 Edition) - A table of contents with the page number of each section
"Superannuation and tax practitioners must stay across the latest changes to superannuation, tax and related laws. This mid-year edition incorporates new legislation introduced into Parliament in 2016, including a summary of amendments to superannuation law and draft legislation affecting superannuation. Consolidated to 30 June 2016"--Wolters Kluwer CCH Website.
Annotation. Consolidated to 1 January 2016, this title contains a summary of 2015 amending Acts and Regulations to superannuation, tax and related laws, and is the essential legislation book for practitioners. It includes the complete superannuation industry supervision (SIS) legislation, superannuation guarantee Act, unclaimed superannuation money Act, and government co-contributions Act. Oxford University Press Australia & New Zealand is the non-exclusive distributor of this title.
Consolidated to 1 January 2020, Australian Superannuation Legislation 2020 is essential for any student studying superannuation law. It reflects the numerous recent changes to superannuation law and ensures students are up to date with the extensive changes to superannuation law enacted by the Federal Government.Major changes covered include:A range of legislated measures targeting employer non-compliance with superannuation guarantee (SGC) obligations, including enabling the Commissioner to issue non-compliant employers with directions to pay unpaid superannuation guarantee and to undertake superannuation guarantee education courses, allowing the Commissioner to disclose more information about superannuation guarantee non-compliance to affected employees and broadening single touch payroll reporting to all employersImplementation of Protecting Your Super Package announced in the 2018/19 Federal Budget, including amendments to prevent trustees of superannuation funds from charging certain fees and costs exceeding 3% of the balance of a MySuper or choice product annually where the balance of the account is below $6,000, measures relating to insurance for superannuation members and measures relating to inactive low-balance accounts and consolidation into active accountsMeasures to prevent trustees from providing insurance on an opt-out basis to certain members who are under the age of 25 years and begin to hold a choice or MySuper product.
"The 20th edition of Australian Superannuation Legislation reflects the numerous recent changes to superannuation law and is essential for the bookshelf of any superannuation practitioner. It ensures readers are up to date with the numerous changes to superannuation law since the last edition, including: amendments to ensure that individuals whose superannuation benefits are subject to an involuntary transfer are not adversely affected by the transfer, look-through treatment for limited recourse borrowing arrangements entered into by superannuation funds and removal of the obligation for employers to offer a choice of superannuation fund to temporary resident employees. The book contains all the essential legislation affecting superannuation funds, members and trustees, together with a summary of 2015 amending Acts and Regulations to superannuation, tax and related laws. It also contains proposed and draft legislation affecting superannuation."--Wolters Kluwer CCH website.