Australian Superannuation Legislation 2020

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.

Of 2019 amendments -- Prudential regulation -- Tax -- Government co-contributions -- Superannuation guarantee -- Unclaimed money -- Pending legislation.

"Australian Superannuation Legislation reflects the recent changes to superannuation law and is essential for the bookshelf of any superannuation practitioner. It ensures readers are up to date with the changes that have been made to superannuation legislation in the 2019/20 income year. The book contains all the essential legislation affecting superannuation funds, members and trustees, together with a summary of 2019/20 amending Acts and Regulations to superannuation, tax and related laws. It also contains proposed legislation affecting superannuation."-- Wolters Kluwer CCH Website.

"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.

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 1 of the two volume set contains Prudential Regulation legislation, together with a summary of 2021 amending Acts and Regulations to superannuation, tax and related laws. Consolidation of the legislation in these volumes incorporates all amendments to 1 January 2022.

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.

"The Australian Master Superannuation Guide presents: a 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 2020, including changes due to COVID-19."-- Wolters Kluwer CCH Website.

"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 1 of the three volume set contains Prudential Regulation legislation, together with a summary of 2022 amending Acts and Regulations to superannuation, tax and related laws. Consolidation of the legislation in these volumes incorporates all amendments to 1 January 2023."-- Wolters Kluwer CCH Website.