Australian Superannuation Handbook 2012-13

Australian Superannuation Handbook 2012-13

By Stuart Jones

Book

$116.00* $145.00* RRP Save: $29.00 (20%)

Date: 01/09/2012

Code: 9780864607829

Thomson Reuters, AUSTRALIA

Available Formats

Format Title Date Code Price
Book Australian Superannuation Handbook 2013-14 01/07/2013 9780455232263 $150.00
Book Australian Superannuation Handbook 2012-13 01/09/2012 9780864607829 $116.00
Book Australian Superannuation Handbook (Book subscription) 21/09/2011 30122894 $150.00
Book+eBook Australian Superannuation Handbook 2012-13 - eBook + Book 01/09/2012 30158742 $151.20
eBook - ProView Australian Superannuation Handbook 2012-13 - eBook 01/09/2012 41337306 $116.00
Online Australian Superannuation Handbook - Checkpoint 41412857 $507.00

Description

With the ongoing Henry, Cooper, Stronger Super, Future of Financial Advice (FoFA) reforms set to shake up the superannuation industry, new risks and opportunities have emerged in navigating the superannuation system.
 
Stay up-to-date with the ever-changing world of superannuation with the Australian Superannuation Handbook 2012-13, an ideal reference for financial planners, accountants, auditors, lawyers, superannuation trustees, fund administrators, and other participants in the superannuation and financial services industry.

By tracking the superannuation life cycle in a modern context, the Australian Superannuation Handbook 2012-13 provides a complete and authoritative guide to the operation of the entire superannuation system.  Current to 1 September 2012, the Handbook incorporates coverage of legislation proposing to implement the Henry, Cooper, Stronger Super and FoFA reforms.
 
Key changes for 2012-13 and beyond include:
  • Refund option for excess concessional contributions up to $10,000; 
  • Government low-income contribution up to $500 for those earning below $37,000; 
  • SMSFs – new rules for investments in collectables and greater powers for Tax Office to issue penalties against trustees; 
  • Limited recourse borrowings – Commissioner’s views on “repairing” acquirable assets (as distinguished from the prohibition on improvements); 
  • MySuper - low-cost default product from 1 July 2013; 
  • Trustees to be subject to new duties from 1 July 2013, together with additional obligations for MySuper; 
  • FoFA – start date for “opt in” requirement deferred to 1 July 2013; 
  • APRA standards-making powers - trustees will be required to comply with APRA’s new prudential standards.
Australian Superannuation Handbook is available on Thomson Reuters' Tax and Accounting Online platform, and is updated in March and September each year.
 
~NEW~ This is also available as an eBook on the Thomson Reuters' Proview eReader.
 
SAVE 10% when you purchase both the Australian Superannuation Handbook 2012-13 and the Australian Financial Planning Handbook 2012-13 Value Bundle.
 
 
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Features

  • Includes all amendments as at 1 September 2012
  • Full coverage of Stronger Super, MySuper, FoFA reforms
  • Succinct analysis of broad and complex topics
  • Chapters track the life cycle of superannuation
  • Dedicated chapter for self-managed super funds (SMSFs)
  • Integrated coverage of tax, SIS regulation and trust law
  • Flags interpretative approach of Tax Office and APRA
  • Quick reference tables for key rates and thresholds
  • Old law to new law conversion tables

Table of Contents

• Overview
• Superannuation funds
• Self-managed superannuation funds (SMSFs)
• Trusts and trustees
• Taxation of superannuation
• Contributions
• Superannuation guarantee
• Choice of fund
• SIS prudential standards
• Investment rules
• Taxation of superannuation funds
• Member benefits
• Payment of benefits
• Taxation of benefits
• Pensions and annuities
• Death and superannuation
• Family law and superannuation
• Employment termination payments
• Other termination-related payments
• Regulation of superannuation
• Financial services regulation – licensing
• FSR disclosure requirements
• Complaints and dispute resolution
• Pending developments
• Rates and tables – quick reference
• Index and reference aids

Resource Downloads

General Downloads

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The 2012-13 edition is expected to release in September 2012.

This is a non-subscription purchase where you will receive one book, the Australian Superannuation Handbook 2012-13 edition. If you would like an annual subscription to the Handbook and be delivered future editions as soon as they are released, please consider product code 8132R.

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