Published on 29 Aug 13
by NATIONAL DIVISION, THE TAX INSTITUTE
At first glance, superannuation guarantee (“SG”) appears to be an employer and employee issue rather than a superannuation fund issue. However, there are important SG issues for superannuation funds to consider. These include:
can a fund enforce superannuation contributions obligations under the SG law,awards or contract?
calculating SG obligations for defined benefit funds
the interaction between the MySuper changes and SG
the interaction between SG and excess contributions tax
the relationship between the fund and the contributing employer.
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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