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Superannuation changes - What's new and what's the impact paper

Published on 22 Nov 13 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

With the recent announcements and rulings within the superannuation environment, together with the recent federal election, this paper gives updates on the following topics and includes strategies/practice tips:

  • changes to excess contributions tax regime
  • concessional contribution cap changes
  • new taxation regime for high income earners
  • new rules for funds paying pensions
  • commencement and cessation of paying pensions
  • segregation of assets within funds.

Author profile:

Alanah Boylon
Current at 05 December 2013
 

This was presented at Superannuation Day .

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Acquiring assets from related parties - case study

Author(s):  Andrew SINCLAIR

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