Note: This paper was also presented at the Darwin Seminar on 28 November 2008.
This paper provides an overview of significant developments in superannuation during the past year. Some superannuation strategies emerging in the aftermath of the "Better Super" changes are also identified. Topics include:
- instalment warrant borrowing - update
- contributions and excess contributions tax
- self-managed superannuation administration and planning issues
- superannuation guarantee issues for employers
- recent rulings, determinations and decisions.