This paper looks at the various considerations involved in contributing amounts to superannuation and paying money out of superannuation, taking into particular consideration the effect of the current economic climate and the impact that has had on superannuation interests and asset values. It also covers recent changes which may impact superannuation planning. Topics covered include:
- employer vs member deductible contributions
- non working directors
- maximising contribution caps
- in specie contributions
- benefit payment considerations
- budget announcements.