Course Codes : MT621
Aust Super Handbook 2016-17 Bk
OverviewCurrent to 1 July 2016, the Australian Superannuation Handbook 2016-17 helps practitioners comply with the latest superannuation regulatory requirements.Â With a renewed focus on superannuation from the Tax Office, APRA and ASIC, practitioners need to ensure that their knowledge of superannuation law is complete and up-to-date. Indeed, the law mandates that trustees and advisers have adequate resources and training to ensure they are acting in the best interests of their members and clients. Whatâ€™s New Latest superannuation rates and thresholds SMSF related-party borrowings â€“ ATO safe harbour terms Proposed measures from 2016-17 Federal Budget Non-concessional contributions lifetime cap of $500,000 Tax implications of withdrawing excess non-concessional contributions Pension transfer balance cap of $1.6 million proposal Age Pension assets test â€“ thresholds to increase, but taper rate to tighten SuperStream requirements for employers and superannuation funds The Australian Superannuation Handbook 2016-17 is an ideal reference for financial planners, accountants, auditors, lawyers, superannuation trustees, fund administrators, and other participants in the superannuation and financial services industry. The Australian Superannuation Handbook is available on Thomson Reuters' Checkpoint online platform, and is updated in March and September each year. It is also available as an eBook on the Thomson Reuters' Proview eReader.