Aust Superannuation Handbook 2022-23

Australian Superannuation Handbook 2022-23

Despite ongoing reforms, superannuation remains a tax effective investment structure to achieve wealth creation and retirement objectives.

To guide clients through the maze of tax, superannuation and social security provisions, accountants and other professional advisers need a working knowledge of the latest changes.

Current to 1 July 2022, the Australian Superannuation Handbook 2022-23 is an essential companion for tax practitioners to help comply with the latest superannuation regulatory requirements.

What's New in the Australian Superannuation Handbook 2022-23

• Removal of contributions work test 
• Contribution flexibility for those aged 67-75 (but pitfalls remain)
• ATO compliance appraoch to SMSF non-arm's length expenditure
• Defined benefit pension commutation changes
• Estate planning for death benefits - tips from recent cases
• Pending reforms - SMSF residency; legacy pensions
• Implementation of Royal Commission reforms

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