Published on 14 Aug 09
The superannuation regime in Australia is continually evolving with many changes resulting in issues and strategies that need to be considered. This paper outlines recent changes to superannuation and the associated strategies and issues, including:
- superannuation budget announcements
- traps for superannuation planning in 2009/2010, particularly for the self-employed
- unit trusts - beyond the pre-1999 deadline
- the impact of the Henry and Harmer reviews on superannuation
- strategies for excess non-concessional contributions.