Australian Superannuation Handbook 2025-26 eBook

Australian Superannuation Handbook 2025-26 eBook

By Julie Fox

eBook - ProView

$191.26* $225.01* RRP Save: $33.75 (15%)

New Release, 30/09/2025

Code: 9780864601339

Thomson Reuters, AUSTRALIA

Enquiry Sent

A member of our support team will be in touch with you within 1 business day.

Sales Enquiry Form

Australian Superannuation Handbook 2025-26 eBook

For questions about how to use this product or to get help with your account please visit the Help Centre or Contact Support directly.

Please visit our support section for product support.

Not your details?  Clear Form

I consent to Thomson Reuters sending me marketing communications about its products and services. I understand I can opt-out at any time. (Optional)

Are you a student?*    Yes     No

By submitting this form, you acknowledge the Thomson Reuters group of companies will process your personal information as described in our Privacy Statement, which explains how we collect, use, store, and disclose your personal information, the consequences if you do not provide this information, and the way in which you can access and correct your personal information or submit a complaint.

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

The 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.

What’s New in the Australian Superannuation Handbook 2025-26

  • Proposed new Div 296 tax – an additional tax of 15% on the proportion of "earnings" that relate to total superannuation balances above $3m
  • Progress of “Payday Super” – proposed to commence 1 July 2026
  • Legacy pensions – five year relief period for commutations and changes to reserve allocations
  • Superannuation contributions on Paid Parental Leave
  • Updated superannuation rates and thresholds from 1 July 2025 including:
    • transfer balance cap increase from $1.9m to $2.0m
    • SG rate increase to 12%
  • APRA and ASIC focus – death benefits claims handling, greenwashing, retirement income covenant, cold calling superannuation switching models 
  • Progress on Quality of Advice reforms – superannuation prompts, client advice records, intra fund advice
  • Sustainability reporting regime – climate related financial disclosures mandatory for large RSEs from 1 July 2026

Discover the newly refreshed Australian Superannuation Handbook!

We've completely restructured the Australian Superannuation Handbook with a fresh, user-friendly format tailored specifically for your needs—whether you're an SMSF trustee, an employer providing superannuation, an adviser helping clients maximise their super balances, or a compliance manager of RSEs.

 

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     

 

*

eBooks and packages including an eBook may not be returned once the software key has been supplied. Your rights as a customer to access and use the ProView™ software and a ProView eBook are subject to acceptance of the ProView content licence agreement.

NB

  • An email with a registration key and instructions for accessing your eBook will be sent after checkout. For existing ProView users the eBook will appear in your library after checkout.

  • Forthcoming/pre-order eBooks will be available after the publication date.

  • The ProView app is not currently available on Kindle. See the latest system requirements

Got a Promo Code?