Aust Superannuation HBK 2024/Aust Superannuation HBK 2023 ebk

Aust Superannuation HBK 2024/Aust Superannuation HBK 2023 ebk

eBook - ProView

$180.01* $225.01* RRP Save: $45.00 (20%)

Date: 15/08/2024

Code: 9780864601414

Lawbook Co., AUSTRALIA

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Aust Superannuation HBK 2024/Aust Superannuation HBK 2023 ebk

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Available Formats

Format Title Date Code Price
Online Australian Superannuation Handbook - Checkpoint 01/05/2013 41412857 N/A
Book Australian Superannuation Handbook 2024-25 12/08/2024 9780864600974 $172.00 Add to cart
eBook - ProView Aust Superannuation Handbook 2024-25 eBook 15/08/2024 9780864600981 $172.00 Add to cart
Book+eBook Aust Superannuation Handbook 2024-25 - Book + eBook 15/08/2024 43242296 $224.01 Add to cart
Book Australian Superannuation Handbook 2025-26 16/09/2025 9780864601322 $191.26 Add to cart
eBook - ProView Australian Superannuation Handbook 2025-26 eBook 30/09/2025 9780864601339 $191.26
Book+eBook Australian Superannuation Handbook 2025-26 - Book + eBook 30/09/2025 43366463 $246.50 Add to cart
eBook - ProView Aust Superannuation HBK 2024/Aust Superannuation HBK 2023 ebk 15/08/2024 9780864601414 $180.01

Description

Australian Superannuation Handbook 2025-26

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 2025, the Australian Superannuation Handbook 2025-26 is an essential companion for tax practitioners to help comply with the latest superannuation regulatory requirements.

 

Table of Contents

SUPERANNUATION OVERVIEW

1 Overview       

2 Superannuation funds           

3 Investment rules       

4 Insurance in superannuation             

SELF-MANAGED SUPERANNUATION FUNDS (SMSFS)

5 Self-managed superannuation funds (SMSFs)           

EMPLOYER SUPERANNUATION

6 Superannuation guarantee   

7 Choice of fund           

8 MySuper        

9 Deduction for employer contributions           

10 Salary sacrifice arrangements         

11 Employment termination payments and other non-super payments             

GROWING SUPERANNUATION

12 Superannuation contributions overview     

13 How and when super contributions are made         

14 Eligibility to contribute         

15 Total superannuation balance        

16 Non-concessional contributions    

17 Personal deductible contributions 

18 Concessional contributions             

19 Other contributions

20 Contribution strategies       

PRESERVING AND PROTECTING SUPERANNUATION

21 Member benefits – preservation and protection      

TAXATION OF SUPERANNUATION

22 Taxation of superannuation – overview       

23 Taxation of super funds       

24 Taxation of contributions    

25 Proposed Div 296 – tax on earnings where balances exceed $3m  

26 Taxation of superannuation member benefits         

27 Taxation of superannuation income stream benefits           

TRANSFERRING SUPERANNUATION

28 Transferring contributions and superannuation interests   

29 Splitting super on relationship breakdown 

ACCESSING SUPERANNUATION

30 Payment of benefits and conditions of release       

31 Retirement income streams            

SUPERANNUATION AND SOCIAL SECURITY

32 Superannuation and social security             

SUPERANNUATION AND ESTATE PLANNING

33 Death and superannuation

SUPERANNUATION TRUSTEE COMPLIANCE AND REGULATION

34 Trusts and trustees

35 Regulation of superannuation         

36 Obligations of RSE trustees

37 Regulations of financial services    

38 Financial services regulation - disclosure  

39 Complaints and dispute resolution

PENDING DEVELOPMENTS

40 Pending developments       

RATES AND TABLES

41 Rates and tables      

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