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What you need to know about the super guarantee paper

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.

This was presented at National Superannuation Conference.

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Individual sessions

Chasing tax within unit prices or credit rates

Author(s):  Dana FLEMING,  Narelle TOOHEY

Materials from this session:


Large fund issues and the ATO

Author(s):  Stuart FORSYTH

Materials from this session:

SMSF regulatory update

Author(s):  Greg TANZER

Materials from this session:

Living to age 120, the pensions dilemma and other defined benefit conundrums

Author(s):  Barry RAFE

Materials from this session:


Tax issues in successor fund transfers

Author(s):  Ross Stephens

Materials from this session:



SMSF issues and the ATO

Author(s):  Stuart FORSYTH

Materials from this session:







Further details about this event:

 

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