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.

price £75+vat
cpd hours 1 CPD hour
access 120 days' access

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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Access to this course
Total CPD unitshourshours800+ unitshourshours
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Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
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Course

Need just a few unitshourshours?
Access to this course
Total CPD unitshourshours1 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs

Why not upgrade?

Find the best way to complete your CPD

Pick n Mix

All you need for this year's CPD.
Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Why not upgrade?

Find the best way to complete your CPD

Team

Keep your whole team up to date.
Access to this course
Total CPD unitshourshours800+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

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Find the best way to complete your CPD

Licence

Recommended

All you need for this year and more.
Access to this course
Total CPD unitshourshours800+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Course

Need just a few unitshourshours?
Access to this course
Total CPD unitshourshours1 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs

Pick n Mix

All you need for this year's CPD.
Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

Team

Keep your whole team up to date.
Access to this course
Total CPD unitshourshours800+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Exclusive news and CPD every week plus monthly webinars, all year round
Account manager on hand to support your team's needs
Learn more

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