What you need to know about super guarantee: part 2
26 Nov 13 |
AUSTRALIAN SUPERANNUATION LAW BULLETIN
Issue: Vol 25 No 4 Nov 2013
Pages: pp 66-69
This 2 part article examines superannuation guarantee (SG) issues from a fund viewpoint. Part 1, which appeared in the previous issue, provided an overview of the SG regime, a discussion of the relationship between the superannuation fund and contributing employers, and a review of the enforcement of contribution obligations. Part 2 explores the superannuation guarantee and defined benefit funds, the interaction between MySuper and the superannuation guarantee, and the interaction between the superannuaton guarantee and the contribution caps.
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Heather Gray, CTA, is a superannuation law partner at Hall & Wilcox Lawyers. She has been involved in the development and implementation of superannuation policy through her roles as a member (and former Chair) of the Superannuation Committee of the Law Council of Australia and as a member of regulatory consultative committees and of the Board of Taxation Advisory Panel. A frequent speaker at superannuation conferences, she is a Chartered Tax Adviser, a member of the Australian Institute of Superannuation Trustees and the Australian Institute of Company Directors, and holds Honours degrees in Law and in Arts from the University of Melbourne.
- updated by Kathy Xu for Super Day 3180522
- Current at
30 April 2018