Australian Superannuation Legislation 2020 - 26th Edition

CCH Editors

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Paperback

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English

CCH Australia Limited
01 April 2020

Pensions

Series: Australian Superannuation Legislation

Summary
Details

Consolidated to 1 January 2020, Australian Superannuation Legislation 2020 is essential for any student studying superannuation law. It reflects the numerous recent changes to superannuation law and ensures students are up to date with the extensive changes to superannuation law enacted by the Federal Government.

Major changes covered include:

A range of legislated measures targeting employer non-compliance with superannuation guarantee (SGC) obligations, including enabling the Commissioner to issue non-compliant employers with directions to pay unpaid superannuation guarantee and to undertake superannuation guarantee education courses, allowing the Commissioner to disclose more information about superannuation guarantee non-compliance to affected employees and broadening single touch payroll reporting to all employersImplementation of Protecting Your Super Package announced in the 2018/19 Federal Budget, including amendments to prevent trustees of superannuation funds from charging certain fees and costs exceeding 3% of the balance of a MySuper or choice product annually where the balance of the account is below $6,000, measures relating to insurance for superannuation members and measures relating to inactive low-balance accounts and consolidation into active accountsMeasures to prevent trustees from providing insurance on an opt-out basis to certain members who are under the age of 25 years and begin to hold a choice or MySuper product.

By: CCH Editors
Imprint: CCH Australia Limited
Country of Publication: Australia
Edition: 26th edition
ISBN: 9781925894998
ISBN 10: 1925894991
Series: Australian Superannuation Legislation
Publication Date: 01 April 2020
Audience: Professional and scholarly , Undergraduate
Format: Paperback
Publisher's Status: Active

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Australian Superannuation Legislation 2020 - 26th Edition

CCH Editors

$165

Paperback

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