Australian Superannuation Handbook 2017-18

Australian Superannuation Handbook 2017-18

By Stuart Jones

Book

$163.00 RRP

New Release, 04/08/2017

Code: 9780864698797

Thomson Reuters, AUSTRALIA

Available Formats

Format Title Date Code Price
Book Australian Superannuation Handbook 2017-18 04/08/2017 9780864698797 $163.00 Add to cart
Book+eBook Australian Superannuation Handbook 2017-18 Book+eBook 28/07/2017 42117343 $212.00 Add to cart
eBook - ProView Australian Superannuation Handbook 2017-18 eBook 28/07/2017 9780864698780 $163.00 Add to cart

Description

Major reforms have reshaped the superannuation landscape from 1 July 2017. New restrictions mean that accountants and other professional advisers need a working knowledge of the reforms to guide their clients through the maze of changes and avoid any nasty surprises. 

What’s New

  • Pension transfer balance cap of $1.6 million
  • Reduced contribution caps
  • Non-concessional contributions subject to $1.6 million balance limit
  • Deductions for personal contributions
  • Transition to retirement pension changes
  • Defined benefit pensions – special rules and additional income tax
  • SMSF related-party borrowings – new integrity measures
  • 2017-18 Budget measures – first home buyers and downsizing  contributions

To truly understand the additional layers of complexity stemming from the reforms, it is necessary to appreciate the interconnected details of how the changes fit within the existing framework. To this end, the Australian Superannuation Handbook 2017-18 assists with making the most of superannuation as a tax-effective investment vehicle for wealth creation and retirement savings objectives.

Current to 1 July 2017, the Australian Superannuation Handbook 2017-18 is an essential companion for tax practitioners to help comply with the latest superannuation regulatory requirements. 

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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