Australia: Superannuation

by Lucy Webb

Part of a series on 2023-24 Australian Updates. This module looks at the current state of superannuation, as of the 2023-24 Federal Budget. It also looks at recent consultations, including the objective of superannuation and proposed changes to concessions for individuals with large super balances.

This course is not currently available

This module will enable you to

  • Understand why superannuation is a key focus of the ATO in 2023-24.
  • Summarise proposals to legislate the objective of superannuation.
  • Outline the upcoming revisions to superannuation concessions.
  • Discuss the proposals for "payday" superannuation.
  • Describe the amendments announced to the non-arm's length expense rules.
  • Talk to clients about the latest super-related consultations.

About the module

This module looks at the current state of superannuation.

It ensures that you are up to date on announcements and measures from the 2023-24 Federal Budget, as well as recent consultations, including the objective of superannuation and proposed changes to superannuation concessions for individuals with large super balances, which seek to change the super landscape over the coming years.

Look inside

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Contents

  • Superannuation
    • Key super rates and thresholds
    • ATO spotlight on super
    • Legislating the objective of superannuation
    • Superannuation concessions limits
    • "Payday" superannuation
    • Non-arm's length income
    • Amendments to the Fair Work Act

How it works

Author

Lucy Webb

Lucy is a chartered accountant (ACA) and chartered tax adviser (CTA). She gained her experience in practice at Deloitte, working for multinational clients as well as clients within the asset management industry.

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