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  • Article

    Family Law: Draft law puts the spotlight on super

    Superannuation is in the family law spotlight with the announcement of an information-sharing proposal involving the ATO.
    AustraliaFamily and Matrimonial
    Swaab Attorneys
    Swaab Attorneys
  • Article

    Self-managed super update

    The article discusses the current SMSF environment and outlines some of the changes expected to impact the industry.
    AustraliaFinance and Banking
    HopgoodGanim
    HopgoodGanim
  • Article

    Superannuation review announced – with bigger things to come

The efficiency and competitiveness of the superannuation system will be under the microscope following this inquiry.
AustraliaFinance and Banking
Corrs Chambers Westgarth
Corrs Chambers Westgarth
  • Article

    How upcoming superannuation changes could impact visa rules for employer sponsors

    The MIA believes it is a breach of the visa rules for employers to extract the 0.5% from an sponsored worker's salary.
    AustraliaImmigration
    Roam Migration Law
    Roam Migration Law
  • Article

    A regional guide to retirement plans & schemes: Asia

    This is an overview of the laws relating to the regulation of retirement plans and schemes in 16 key countries in Asia.
    AustraliaEmployment and HR
    Corrs Chambers Westgarth
    Corrs Chambers Westgarth
  • Article

    ATO introduced safe harbour for employer superannuation contributions in respect of annual leave loading

    Employers may avoid liability for superannuation guarantee charge in respect of annual leave loading under safe harbour.
    AustraliaEmployment and HR
    Colin Biggers & Paisley
    Colin Biggers & Paisley
  • Article

    Contractors vs employees: who do I need to pay superannuation to?

    When engaging a contractor, employers should carefully consider any potential liabilities surrounding superannuation.
    AustraliaEmployment and HR
    Coleman Greig Lawyers
    Coleman Greig Lawyers
  • Article

    Employers will be required to pay superannuation on payday from 1 July 2026

    These proposed changes will ensure that employees receive their superannuation in a more timely manner.
    AustraliaEmployment and HR
    Mellor Olsson
    Mellor Olsson
  • Article

    Payment in lieu of notice may be for "past services" to the company

    Termination payments in lieu of notice may not require shareholder approval under the "past services payment" exception.
    AustraliaEmployment and HR
    Clayton Utz
    Clayton Utz
  • Article

    SMSFs AAT decision confirms notice of non-compliance (Montgomery Wools)

    Advisers should be aware that dealings with and by wholly owned pre-1999 unit trusts may make a fund non-complying.
    AustraliaEmployment and HR
    Cooper Grace Ward
    Cooper Grace Ward
  • Article

    Urgent update: FWC releases timetable for applications for selection of default funds

    Application forms to apply for selection as default superannuation funds in modern awards must be made by 28 April 2014.
    AustraliaEmployment and HR
    Holding Redlich
    Holding Redlich
  • Article

    What could the upcoming superannuation changes mean for estate planning?

    It's important to be aware of what these changes in the super law mean to estate planning objectives and strategies.
    AustraliaFamily and Matrimonial
    Coleman Greig Lawyers
    Coleman Greig Lawyers
  • Article

    Superannuation changes announced in the Budget

    The Government confirmed each of its pre-Budget announcements with one exception, which was announced before the Budget.
    AustraliaGovernment, Public Sector
    Norton Rose Fulbright Australia
    Norton Rose Fulbright Australia
  • Article

    ATO changes its tune - in-house asset reprieve for limited recourse borrowing arrangements (LRBAs)

    The ATO draft legislative instrument proposes to extend the in-house asset exemption to LRBAs once the loan is repaid.
    AustraliaTax
    Cooper Grace Ward
    Cooper Grace Ward
  • Article

    Increased ATO scrutiny on superannuation

    Employers must review their internal systems to ensure that superannuation payments are made correctly and consistently.
    AustraliaTax
    Moore Australia
    Moore Australia
  • Article

    SMSFs beware - Are your related party borrowings at arm's length?

    SMSF trustees risk the fund income being taxed at the highest marginal rate of 47% if a non-commercial LRBA is uncovered.
    AustraliaTax
    Coleman Greig Lawyers
    Coleman Greig Lawyers
  • Article

    UK pension transfer changes - implications in Australia

    If Australian super funds are not also registered QROPS funds, UK pension transfers could carry up to a 55% transfer tax.
    AustraliaFinance and Banking
    Moore Australia
    Moore Australia
  • Article

    Superannuation: basic principles

    Benefits in a super fund pass in accordance with the terms of the trust deed and not directly under the person's will.
    AustraliaFinance and Banking
    Carroll & O'Dea
    Carroll & O'Dea
  • Article

    Superannuation payment requirements extended from 1 July 2022

    Industry Super Australia claims that this change will see almost 300,000 Australians are paid super for the first time.
    AustraliaEmployment and HR
    Clifford Gouldson Lawyers
    Clifford Gouldson Lawyers
  • Article

    Reform fatigue as superannuation consultation commences once again

    The Productivity Commission's review into the competitiveness and efficiency of the superannuation system is underway.
    AustraliaFinance and Banking
    Corrs Chambers Westgarth
    Corrs Chambers Westgarth
  • Showing 61–80 of 800 results

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