Cover art for Australian Superannuation Handbook 2011-12
Published
Thomson Reuters, September 2011
ISBN
9780864607409
Format
Softcover

Australian Superannuation Handbook 2011-12 2012

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With the ongoing Henry, Cooper and Future of Financial Advice (FOFA) reforms set to shake up the superannuation industry, new risks and opportunities have emerged in navigating the superannuation system The Australian Superannuation Handbook 2011-12 is 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 Handbook 2011-12, current to 1 July 2011, provides a complete and authoritative guide to the operation of the entire superannuation system. Key changes for 2011-12 and beyond include: MySuper - low-cost default product from 1 July 2013; SuperStream - use of TFNs as key identifier of member accounts to be extended from 1 July 2011; SMSFs - greater power for Tax Office to issue penalties against trustees and new rules for investments in collectables; commissions to be banned on the distribution of retail superannuation products from 1 July 2012; statutory fiduciary duty proposed to require financial advisers to act in the best interests of their clients.

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