The Law of Superannuation in Australia

Superannuation law has been driven by a perplexing array of taxation, compliance and prudential issues. Trustees and their advisers complain, rightly, about the difficulties of operating within this legislative maze. The Law of Superannuation in Australia addresses this urgent need for authoritative guidance on the legal aspects of superannuation.

Respected author Noel Davis explains, clearly and concisely, the principles of superannuation, trust and taxation law relevant to the administration of superannuation funds. He examines the powers, duties, rights and liabilities of trustees, administration and governing rules, contributions, fund audits, complaint procedures and taxation of benefits. The product also provides relevant superannuation and related legislation.

General Information
AuthorDavis, N
Subject AreaSuperannuation
Updatesonline access; updated approx 3 times a year; charged annually
Charging MethodAnnual
Publication Year 2005
Updates2 looseleaf volumes; updated approx 3 times per year
Charging MethodAnnual

The commentary covers a range of topics including:

  • Principles of Superannuation;
  • Trustees;
  • Administration of Superannuation Funds;
  • Governing Rules;
  • Public Sector Funds;
  • Members' Remedies;
  • Contributions;
  • Choice of Funds;
  • Corporations Act;
  • Fund Audits;
  • Approved Deposit Funds;
  • Pooled Superannuation Funds;
  • Appeals Against Decisions of the Regulators;
  • Taxation of Funds;
  • Taxation of Benefits;
  • Stamp Duty;
  • Family Law;
  • Discrimination;
  • Superannuation Industry Supervision Legislation;
  • Complaints Resolution;
  • Reasonable Benefit Limits; and
  • Retirement Savings Accounts.

The work also provides all relevant related legislation including:

  • Superannuation Industry (Supervision) Act 1993 with EM and supplementary EM;
  • Superannuation Industry (Supervision) Regulations 1994 with EM;
  • Superannuation Guarantee (Administration) Legislations;
  • Small Superannuation Accounts Act 1995;
  • Superannuation (Unclaimed Money and Lost Members) Act 1999;
  • Complaints Resolution Legislation;
  • Contributions (Surcharge) Legislation;
  • Retirement Savings Accounts Legislation; and
  • Family Law Legislation.

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