Superannuation 2012

Superannuation: Consulting the compass

Source: Taxation In Australia Journal Article

Published Date: 1 Oct 2012


Regulation of the superannuation sector has undergone many changes recently, and more are forthcoming. This article is intended as a navigational aid through ever-changing and more complex superannuation laws. The article surveys recent changes and likely future developments across the industry. Although many of these measures impact self-managed superannuation funds, the article provides a wider focus across all sectors. Changes discussed include the future of financial advice (FOFA) reforms including, in particular, changes affecting accountants who provide financial advice and the proposed replacement of the accountants’ exemption, the increase in the superannuation guarantee to 12%, and the review into the governance, efficiency, structure and operation of Australia’s superannuation system (the Cooper Review).

The article also surveys changes impacting contribution caps, high-income earners, excess contributions, pensions, limited recourse borrowings, and the SuperStream reforms.

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Superannuation 2012

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