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  Superannuation 2013

What you need to know about the super guarantee

Source: New South Wales

Published Date: 29 Aug 2013

 

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At first glance, superannuation guarantee (“SG”) appears to be an employer and employee issue rather than a superannuation fund issue. However, there are important SG issues for superannuation funds to consider. These include:

  • can a fund enforce superannuation contributions obligations under the SG law,awards or contract?
  • calculating SG obligations for defined benefit funds
  • the interaction between the MySuper changes and SG
  • the interaction between SG and excess contributions tax
  • the relationship between the fund and the contributing employer.

Individual Session

What you need to know about the super guarantee

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  • Published On:29 Aug 2013
  • Took place at:Sheraton on the Park, Sydney

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