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What you need to know about super guarantee: part 1

Publication date: 26 Nov 13 | Source: AUSTRALIAN SUPERANNUATION LAW BULLETIN

Issue: Vol 25 No 3 Oct 2013

Pages: pp 38-43


This 2 part article examines superannuation guarantee (SG) issues from a fund viewpoint. Part 1 provides 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, which will appear in the next issue, 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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Author profile

Heather Gray CTA
Heather 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. - Current at 31 May 2019
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