Aust Superannuation Handbook 2022-23

Aust Superannuation Handbook 2022-23

By Stuart Jones

Book

$206.00 RRP

Date: 26/07/2022

Code: 9780864696915

Thomson Reuters, AUSTRALIA

Available Formats

Format Title Date Code Price
Online Australian Superannuation Handbook - Checkpoint 01/05/2013 41412857 N/A
Book Aust Superannuation Handbook 2022-23 26/07/2022 9780864696915 $206.00 Add to cart
eBook - ProView Aust Superannuation Handbook 2022-23 - eBook 31/07/2022 9780864696922 $208.00 Add to cart
Book+eBook Aust Superannuation Handbook 2022-23 - Book + eBk 31/07/2022 43045940 $281.00 Add to cart
Book Australian Superannuation Handbook 2023-24 10/08/2023 9780864600691 $216.00 Add to cart
eBook - ProView Australian Superannuation Handbook 2023-24 eBook 23/09/2023 9780864600707 $198.00 Add to cart
Book+eBook Aust Superannuation Handbook 2023-24 Book + eBk 23/09/2023 43170526 $268.00 Add to cart

Description

Australian Superannuation Handbook 2022-23

Despite ongoing reforms, superannuation remains a tax effective investment structure to achieve wealth creation and retirement objectives.

To guide clients through the maze of tax, superannuation and social security provisions, accountants and other professional advisers need a working knowledge of the latest changes.

Current to 1 July 2022, the Australian Superannuation Handbook 2022-23 is an essential companion for tax practitioners to help comply with the latest superannuation regulatory requirements.

What’s New in Australian Superannuation Handbook 2022-23

  • Removal of contributions work test
  • Contribution flexibility for those aged 67-75 (but pitfalls remain)
  • ATO compliance approach to SMSF non-arm’s length expenditure
  • Defined benefit pension commutation changes
  • Estate planning for death benefits – tips from recent cases
  • Pending reforms – SMSF residency; legacy pensions
  • Implementation of Royal Commission reforms

Table of Contents

• Overview
• Superannuation funds
• Self-managed superannuation funds (SMSFs)
• MySuper
• Trusts and trustees
• Taxation of superannuation
• Contributions
• Superannuation guarantee
• Choice of fund
• SIS prudential standards
• Investment rules
• Taxation of Funds
• Member benefits
• Payment of benefits
• Taxation of benefits
• Pensions and annuities
• Death and superannuation
• Family law and superannuation
• Employment termination payments
• Other termination-related payments
• Regulation of superannuation
• Financial Services Regulation – licensing
• Financial Services Regulation - disclosure
• Future of  Financial Advice (FoFA)
• Complaints and dispute resolution
• Pending developments
• Rates and tables
• Index and reference aids
• Legislation Table
• Tax Office, APRA and ASIC materials

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