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Superannuation: Is the SG system in need of an urgent overhaul?

Published on 01 Aug 19 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Employers are required to make the minimum superannuation guarantee (SG) contribution for each employee to avoid a shortfall under the Superannuation Guarantee (Administration) Act 1992 (Cth) (SGAA). This appears to be a simplistic rule.

Author profiles

Daniel Butler CTA
Photo of author, Daniel BUTLER Daniel of DBA Lawyers, is one of Australia’s leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 30 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the ATO’s Superannuation Industry Relationship Network (SIRN), the Chair of the Tax Institute’s National Superannuation Committee, a member of the Law Institute of Victoria’s Tax Committee, and is involved with a number of other tax and SMSF committees and discussion groups. Dan presents on the subject Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor. - Current at 04 September 2019
Click here to expand/collapse more articles by Daniel BUTLER.
Kim Noah
Kim works for DBA Lawyers. - Current at 04 September 2019
Click here to expand/collapse more articles by Kimberley Noah.

 

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