Overview

"Consolidated to 1 January 2017, the 22nd edition of Australian Superannuation Legislation reflects the numerous recent changes to superannuation law and is essential for the bookshelf of any superannuation practitioner.The book contains all the essential legislation affecting superannuation funds, members and trustees, together with a summary of 2016 amending Acts and Regulations to superannuation, tax and related laws. It also contains proposed and draft legislation affecting superannuation.Key Features:This book ensures readers are up to date with the extensive changes to superannuation law effected by the ""Fair and Sustainable Superannuation"" reforms, including:Introduction of a $1.6m cap on the amount of capital that can be transferred to the tax-free earnings retirement phase of superannuationReduction of the annual non-concessional contributions capIntroduction of criteria for an individual to be eligible for the non-concessional contributions cap, andIntroduction of catch-up concessional contributionsOxford University Press Australia & New Zealand is the non-exclusive distributor of this title."

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9780995362284

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