This paper covers:
- Detailed analysis of the issues discussed by the ATO and contained in National Technical Tax Liason Group (Superannuation Sub Committee) minutes
- Detailed analysis of the budget announcements that impact on superannuation funds
- An analysis of major legislative changes this year
- Review of changes contained in major rulings including those dealing with Borrowing in superannuation fund and structuring pensions
- An analysis of the current state of play with regard to superannuation contributions and excessive contributions tax liabilities.