Australian superannuation legislation 2024 : current as at 1 January 2024 (Volume 3) / CCH editors.

North Ryde, N.S.W. : CCH Australia Limited, 2024.

30th edition

202348

Pension trusts -- Law and legislation -- Australia.

Pensions -- Law and legislation -- Australia.

Employee fringe benefits -- Taxation -- Law and legislation -- Taxation -- Law and legislation -- Australia.

Income tax -- Law and legislation -- Australia.

VOLUME 1

Summary of 2023 Amendments

Superannuation Industry (Supervision) Act 1993

Superannuation Industry (Supervision) Regulations 1994

VOLUME 2

Superannuation Auditor Registration Imposition Act 2012

Superannuation Auditor Registration Imposition Regulations 2022

Corporations Act 2001 (extracts)

Corporations Regulations 2001 (extracts)

Family Law Act 1975 (extracts)

Family Law (Superannuation) Regulations 2001

VOLUME 3

Income Tax Assessment Act 1997 (extracts)

Income Tax Assessment (1997 Act) Regulations 2021 (extracts)

Income Tax (Transitional Provisions) Act 1997 (extracts)

Income Tax (Transitional Provisions) Regulations 2010

Taxation Administration Act 1953

Taxation Administration Regulations 2017 (extracts)

Income Tax (Fund Contributions) Act 1989

Income Tax (Former Complying Superannuation Funds) Act 1994

Income Tax (Former Non-Resident Superannuation Funds) Act 1994

Superannuation (Excess Non-Concessional Contributions Tax) Act 2007

Superannuation (Excess Untaxed Roll-over Amounts Tax) Act 2007

Superannuation (Excess Transfer Balance Tax) Imposition Act 2016

Superannuation (Departing Australia Superannuation Payments Tax) Act 2007

Superannuation (Sustaining the Superannuation Contribution Concession) Imposition Act 2013

First Home Super Saver Tax Act 2017

Superannuation (Government Co-contribution for Low Income Earners) Act 2003

Superannuation (Government Co-contribution for Low Income Earners) Regulations 2022

Superannuation Guarantee Charge Act 1992

Superannuation Guarantee (Administration) Act 1992

Superannuation Guarantee (Administration) Regulations 2018

Superannuation (Unclaimed Money and Lost Members) Act 1999

Superannuation (Unclaimed Money and Lost Members) Regulation 2019

Pending Legislation

Superannuation (Objective) Bill 2023

Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Bill 2023 [extracts]

Treasury Law Amendment (Better Targeted Superannuation Concessions and Other Measures) Bill 2023 [extracts]

Superannuation (Better Targeted Superannuation Concessions) Imposition Bill 2023

Attorney-General's Portfolio Miscellaneous Measures Bill 2023

Exposure Draft: Treasury Laws Amendment (2024 Measures No 1) Bill 2024: Quality of Advice Tranche 1

The 30th edition of Australian Superannuation Legislation reflects the recent changes to superannuation law and is essential for the bookshelf of any superannuation practitioner. Volume 3 of the three volume set contains Tax and Tax Administration legislation, Rating Acts, Government Co-Contributions and Superannuation Guarantee legislation, Unclaimed Money legislation, Pending Legislation and the Index. Consolidation of the legislation in these volumes incorporates all amendments to 1 January 2024.

Previous edition: 2022.

Includes bibliographical references and index.

Australian Superannuation Legislation

9781923130098

1 online resource (1400 pages) :