Australian Superannuation Legislation

"Consolidated to 30 June 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."-- Wolters Kluwer CCH Website.

The 28th edition of Australian Superannuation Legislation reflects the recent changes to superannuation law and is essential for the bookshelf of any superannuation practitioner. Volume 2 of the two volume set contains Tax and Tax Administration legislation, Rating Acts, Government Co-Contributions and Superannuation Guarantee legislation, Unclaimed Money legislation, Pending Legislation and the Index. Consolidation of the legislation in these volumes incorporates all amendments to 1 January 2022.

AUSTRALIAN TAX LEGISLATION 2010 consolidates all essential income tax and related legislation and amendments in force as at 1 January 2010 and includes history notes to aid interpretation of tax laws, all in a single package. Set out in an easy-to-follow, logical layout, you can choose from either the 3-volume income tax legislation set, the 4-volume set which includes tax and superannuation, or purchase volume 4 (superannuation) separately.

The 29th edition of Australian Superannuation Legislation reflects the recent changes to superannuation law and is essential for the bookshelf of any superannuation practitioner. Volume 3 of the three volume set contains Tax and Tax Administration legislation, Rating Acts, Government Co-Contributions and Superannuation Guarantee legislation, Unclaimed Money legislation, Pending Legislation and the Index.

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.