ArticleFamily Law: Draft law puts the spotlight on superSuperannuation is in the family law spotlight with the announcement of an information-sharing proposal involving the ATO.AustraliaFamily and MatrimonialSwaab Attorneys
ArticleSelf-managed super updateThe article discusses the current SMSF environment and outlines some of the changes expected to impact the industry. AustraliaFinance and BankingHopgoodGanim
ArticleHow upcoming superannuation changes could impact visa rules for employer sponsorsThe MIA believes it is a breach of the visa rules for employers to extract the 0.5% from an sponsored worker's salary.AustraliaImmigrationRoam Migration Law
ArticleA regional guide to retirement plans & schemes: AsiaThis is an overview of the laws relating to the regulation of retirement plans and schemes in 16 key countries in Asia.AustraliaEmployment and HRCorrs Chambers Westgarth
ArticleATO introduced safe harbour for employer superannuation contributions in respect of annual leave loadingEmployers may avoid liability for superannuation guarantee charge in respect of annual leave loading under safe harbour.AustraliaEmployment and HRColin Biggers & Paisley
ArticleContractors 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 HRColeman Greig Lawyers
ArticleEmployers will be required to pay superannuation on payday from 1 July 2026These proposed changes will ensure that employees receive their superannuation in a more timely manner. AustraliaEmployment and HRMellor Olsson
ArticlePayment in lieu of notice may be for "past services" to the companyTermination payments in lieu of notice may not require shareholder approval under the "past services payment" exception.AustraliaEmployment and HRClayton Utz
ArticleSMSFs 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 HRCooper Grace Ward
ArticleUrgent update: FWC releases timetable for applications for selection of default fundsApplication forms to apply for selection as default superannuation funds in modern awards must be made by 28 April 2014.AustraliaEmployment and HRHolding Redlich
ArticleWhat 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 MatrimonialColeman Greig Lawyers
ArticleSuperannuation changes announced in the BudgetThe Government confirmed each of its pre-Budget announcements with one exception, which was announced before the Budget.AustraliaGovernment, Public SectorNorton Rose Fulbright Australia
ArticleATO 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.AustraliaTaxCooper Grace Ward
ArticleIncreased ATO scrutiny on superannuationEmployers must review their internal systems to ensure that superannuation payments are made correctly and consistently.AustraliaTaxMoore Australia
ArticleSMSFs 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.AustraliaTaxColeman Greig Lawyers
ArticleUK pension transfer changes - implications in AustraliaIf Australian super funds are not also registered QROPS funds, UK pension transfers could carry up to a 55% transfer tax.AustraliaFinance and BankingMoore Australia
ArticleSuperannuation: basic principlesBenefits in a super fund pass in accordance with the terms of the trust deed and not directly under the person's will.AustraliaFinance and BankingCarroll & O'Dea
ArticleSuperannuation payment requirements extended from 1 July 2022Industry Super Australia claims that this change will see almost 300,000 Australians are paid super for the first time.AustraliaEmployment and HRClifford Gouldson Lawyers
ArticleReform fatigue as superannuation consultation commences once againThe Productivity Commission's review into the competitiveness and efficiency of the superannuation system is underway.AustraliaFinance and BankingCorrs Chambers Westgarth