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.