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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

Kim Noah
Kim works for DBA Lawyers. - Current at 04 September 2019
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Daniel Butler CTA
Photo of author, Daniel BUTLER Daniel 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 Tax Institute’s National Superannuation Committee and is involved with a number of other tax and SMSF committees and discussion groups. Dan also 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 August 2020
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