Australian master superannuation guide pdf

Summary Staying current is crucial with the various, continuous changes to superannuation regulation and taxation. This convenient first reference point provides readers with the precise knowledge and tools required to work easily and efficiently. The Australian Master Superannuation Guide presents: Systematic evaluation of the law through detailed commentary centred on a sound review of superannuation and tax legislation ; References to official rulings and guidelines as well as court and tribunal decisions ; An “instant reference” chapter with updated rates, thresholds and checklists, and Cross-references to further information found in other Wolters Kluwer services. This latest edition contains discussions on significant tax and superannuation changes to 1 July 2022. 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. - Publisher's website.

1. Superannuation in Australia

PART 1: Prudential regulation - sis
2. Qualifying for tax concessions
3. SIS prudential supervision of superannuation funds
4. Financial services regulation
5. Self managed superannuation funds

PART 2: Taxation-products-tax administration
6. Contributions to superannuation funds and RSAs
7. Taxation of superannuation funds, ADFs and PSTs
8. Superannuation benefits - termination payments
9. MySuper - SuperStream
10. Retirement savings accounts
11. Tax administration - PAYG - TFNs
12. Superannuation guarantee scheme

PART 3: Other regulatory matters
13. Resolution of complaints
14. Superannuation and family law
15. Other trustee obligations - accounting standards

PART 4: Planning- rates and tables
16. Superannuation and tax planning
17. Legislation review - proposed reforms
18. Instant reference - rates, thresholds and checklists

PART 5: Case table, finding lists, index
Case table
Decisions of boards of review and AAT
Section finding list
Rulings, determinations & circulars finding list
Index.