Superannuation Law & Lawyers
Superannuation is a way of saving for your retirement. Both you and your employer can make contributions that accumulate over time and this money is then invested in shares, government bonds, property, or other appropriate investments.
Superannuation is a retirement (including pensions) program in Australia. It has a compulsory element whereby employers are required by law to pay an additional amount based on a proportion of an employee's salaries and wages (currently 9%) into a complying superannuation fund.
An individual's superannuation fund can be accessed when the employee meets one of the conditions of release contained in Schedule 1 of the Superannuation Industry (Supervision) Regulations 1994.
If you would like legal help regarding superannuation law, please complete your free legal enquiry form on the left, or click here.
Total and Permanent Disability Compensation Claims
If you become Totally and Permanently Disabled, you can claim your superannuation early. Most superannuation funds also have a TPD insurance component. Therefore in addition to receiving your super early, you may be entitled to a lump sum payout through the TPD insurance component.
For more information click here: Total and Permanent Disability Compensation Claims
Superannuation - Compulsory employer contributions
Most people are entitled to compulsory super contributions from their employer. These super guarantee contributions must be at least 9% of your ordinary earnings, up to the 'maximum contribution base'. You may also be entitled to choose the fund your super is paid into.
Other contributions and co-contributions
You can boost your super by making your own contributions and may be eligible for government co-contributions. You might also want to consider a salary sacrifice arrangement to grow your super.
The amount of tax on your contributions depends on whether they are concessional (sometimes referred to as 'before tax') or non-concessional (sometimes referred to as 'after tax') contributions, and whether you exceed the contribution caps.
Keeping track of your super
If you've ever changed your name, address or job, you may have more than one super account or even have some lost super. Combining your super into one account will save you fees and makes it easier to keep track of your super.
Accessing your super benefits
You can access your super when you reach 'preservation age' and retire, or turn 65 (even if you haven't retired). There are very limited circumstances where you can access your super savings early.
The tax treatment of super and death benefits depends on a number of factors, such as when and how the benefits are paid. They may have both taxable and tax-free components.
If you're a temporary resident working in Australia, you can apply for your super when you leave.
If you have a legal issue regarding your superannuation, please complete your free legal enquiry form on the left, or click here.
Self managed super funds
You can set up your own private super fund and manage it yourself, but only under strict rules regulated by the Australian Taxation Office (ATO). They are sometimes called a 'self-managed super fund' (SMSF).
An SMSF can have one to four members. Each member is a trustee.
Running your own Super fund is complex so think carefully before setting up a Superannuation Fund. If you set up a self-managed super fund you must:
- Carry out the role of trustee, which imposes important legal duties on you
- Use the money only to provide retirement benefits
- Set and follow an investment strategy that ensures the fund is likely to meet your retirement needs
- Keep comprehensive records and arrange an annual audit by a qualified auditor
Smart tip - Don't forget to take out separate life insurance cover if you have a self-managed super fund.
If you're running a self-managed super fund, you will typically need:
- A large amount of money in the fund to make set-up and yearly running costs worthwhile - usually at least $250,000
- To allow for ongoing expenses such as professional accounting, tax, audit and legal advice
- Plenty of time to manage the fund
- Financial experience and skills so you are more likely to make sound investment decisions
- Separate life insurance, including income protection and total and permanent disability cover.
You can pay an adviser a fee to do the administration for your self-managed super fund. However, you cannot pass on the responsibility of being a trustee.
If you would like legal help in regards to self managed super funds, please complete your free legal enquiry form on the left, or click here.
The main laws that apply to superannuation are the:
- Superannuation Industry (Supervision) Act and Regulations (regulates most private superannuation funds);
- Superannuation Guarantee (Administration) Act and Regulations (tells employers the minimum contribution they must pay);
- Superannuation Act (covers Commonwealth government superannuation funds)
If you would like legal help regarding superannuation law, please complete your free legal enquiry form on the left, or click here.
Operation Employer contributions
Employers must make superannuation contributions to the employees' at 9% to a designated superannuation fund at least every three months. The superannuation contributions are invested over the period of the employees' working life and the sum of compulsory and voluntary contributions, plus earnings, less taxes and fees is paid to the person when they choose to retire. The sum most people receive is predominantly made up of compulsory employer contributions.
Special rules apply in relation to employers providing defined benefit arrangements. There are less common traditional employer funds where benefits are determined by a formula usually based on final average salary and length of service. Essentially, instead of minimum contributions, employers need to provide a minimum level of benefit.
Superannuation Guarantee law applies to all working Australians, except those earning less than $450 per month, or aged under 18 or over 70. Individuals can choose to make extra voluntary contributions to their superannuation and receive tax benefits for doing so.
Access to superannuation
As superannuation is money invested for one's retirement, strict government rules prevent early access to preserved benefits except in very limited and restricted circumstances, including severe financial hardship or on compassionate grounds, such as for medical treatment not available through Medicare.
Generally, superannuation benefits fall into three (3) categories:
- Preserved benefits;
- Restricted non-preserved benefits; and
- Unrestricted non-preserved benefits.
Preserved benefits are benefits that must be retained in a superannuation fund until the employee's 'preservation age'. Currently, all workers must wait until they are 55 before they may access these funds. All contributions made after 1 July 1999 fall into this category.
Restricted non-preserved benefits although not preserved, cannot be accessed until an employee meets a condition of release, such as terminating their employment in an employer superannuation scheme.
Unrestricted non-preserved benefits do not require the fulfilment of a condition of release, and may be accessed upon the request of the worker. For example, where a worker has previously satisfied a condition of release and decided not to access the money in their superannuation fund.
Types of superannuation funds
There are seven main types of superannuation funds:
- Industry Funds are multiemployer funds run by employer associations and/or unions. Unlike Retail/Wholesale funds they are run solely for the benefit of members as there are no shareholders.
- Wholesale Master Trusts are multiemployer funds run by financial institutions for groups of employees. These are also classified as Retail funds by APRA.
Retail Master Trusts/Wrap platforms are funds run by financial institutions for individuals. - Employer Stand-alone Funds are funds established by employers for their employees. Each fund has its own trust structure that is not necessarily not shared by other employers.
- Self Managed Superannuation Funds (SMSFs or Do-It-Yourself Funds) are funds established for a small number of individuals (fewer than 5) and regulated by the Australian Taxation Office. Generally the Trustees of the fund are the fund members (where there is a Corporate Trustee, the members are the directors of that company).
- Small APRA Funds (SAFs) are funds established for a small number of individuals (fewer than 5) but unlike SMSFs the Trustee is an Approved Trustee, not the member/s, and the funds are regulated by APRA. This structure is often used for members who want control of their superannuation investments but are unable or unwilling to meet the requirements of Trusteeship of an SMSF.
- Public Sector Employees Funds are funds established by governments for their employees.
Retail and Wholesale Master Trusts are the largest sector of the Australian Superannuation Market.
If you would like legal help regarding superannuation law, please complete your free legal enquiry form on the left, or click here.
Superannuation - Some further Information
What is super?
Superannuation is a way to save for your retirement. The money comes from contributions made into your super fund by your employer and, ideally, topped up by your own money. Sometimes the government will add to it through co-contributions too.
Your employer must pay 9% of your salary into a super fund. This is called the Super Guarantee and it's the law.
Over the course of your working life, these contributions from your employer add up, or 'accumulate'. Your super money is also invested by your super fund so it grows over time. When you retire, you will have money to live off – a nest egg.
Super is a lifetime investment that has many benefits.
Save for your retirement
Start saving for your retirement early. The longer you have to save, the more chance your savings have to grow. Use our retirement planner to find out if your super savings are on track.
Enjoy tax advantages
For most people, super will be taxed at a lower rate than a similar investment outside super.
Receive bonus contributions from the government
If you put your own after-tax money into super, you could receive a government co-contribution, depending on how much money you earn.
How to choose a super fund
Most people can choose which super fund they'd like their super contributions paid into. If you want to choose your super fund, tell your employer by filling in a Standard choice form from the Australian Taxation Office (ATO) or from your employer.
In some cases your employer will decide which fund your super is paid into. If you don't (or can't) choose your super fund, your employer will put the money into a 'default' super fund, a fund nominated under an industrial award or by your employer.
Making super contributions
For most people, your employer must pay an amount equal to 9% of your salary into your super fund account.
It's important that you get paid what's rightfully yours. The 9% employer contributions are based on your 'ordinary time earnings'. For example, if your ordinary time earnings are $50,000 then you should be paid an additional $4,500 into super.
Ordinary time earnings are what employees earn for their ordinary hours of work including over-award payments, bonuses, commissions, allowances and certain paid leave. See the ATO's information on using ordinary time earnings to calculate the super guarantee.
You can make extra contributions by:
- Putting some of your savings into your super account
- Asking your employer to deduct extra money from your pay (before tax is taken out) and pay this into your super account – this is called contributing extra to super
- Transferring super from another fund into your main super account on a regular basis
- For self-employed people, your super contributions may be tax deductible.
What happens to your super money
Money in your super fund account is invested by your super fund. Most super funds offer a variety of investment options.
For example, if you choose a market-linked investment, the value of your super will move up and down with market movements. Or you might select a stable option with lower expected returns but fewer ups and downs.
You can choose how you'd like your money invested, if you want to. You can also transfer your money to a different investment option within the fund, or transfer to another super fund at any time.
Maximise super when you retire
If you retire and have reached your preservation age (i.e. 55 to 60), you can withdraw your super. There are three ways you can get your super:
- As a lump sum
- As a retirement income stream (e.g. a monthly payment)
- A combination of both
If you choose to take your super as a retirement income stream, the money that you're not accessing continues to work for you and earn interest.
If you would like legal help regarding superannuation law, please complete your free legal enquiry form on the left, or click here.
Links to Further Resources - Superannuation Law & Lawyers
News, updates and further information - Superannuation Law & Lawyers
Superannuation Legislation:
- Superannuation Industry (Supervision) Act 1993
- Superannuation Industry (Supervision) Regulations 1994
- Retirement Savings Accounts Act 1997
- Retirement Savings Accounts Regulations 1997
Choice of superannuation fundsFrom 1 July 2005, changes to the law mean that many Australian employees are able to choose the fund their employer's future superannuation guarantee contributions are paid into. Choice of superannuation funds allows workers to:
- change funds when their current fund is not available with a new employer;
- consolidate superannuation accounts to cut costs and paperwork;
- change to a lower-fee and/or better service superannuation fund;
- change to a better performing superannuation fund.
Superannuation funds are principally regulated under the Superannuation Industry Supervision) Act 1993 and the Financial Services Reform Act 2002. Compulsory employer contributions are regulated via the Superannuation Guarantee (Administration) Act 1992
Superannuation Industry (Supervision) Act 1993 (SIS)The Superannuation Industry (Supervision) Act sets all the rules that a complying superannuation fund must obey (adherence to these rules is called compliance). The rules cover general areas relating to the trustee, investments, management, fund accounts and administration, enquiries and complaints.
SIS also:
- regulates the operation of superannuation funds; and
- sets penalties for trustees when the rules of operation are not met.
In June 2004 the SIS Act and Regulations were amended to require all superannuation trustees to apply to become a Registrable Superannuation Entity Licensee (RSE Licensee) in addition each of the superannuation funds the trustee operates is also required to be registered. The transition period is intended to end 30 June 2006. The new licensing regime requires trustees of superannuation funds to demonstrate to APRA that they have adequate resources (human, technology and financial), risk management systems and appropriate skills and expertise to manage the superannuation fund. The licensing regime has lifted the bar for superannuation trustees with a significant number of small to medium size superannuation funds exiting the industry due to the increasing risk and compliance demands.
The Financial Services Reform Act 2002 (FSR)
The Financial Services Reform Act covers a very broad area of finance and is designed to provide standardisation within the financial services industry. Under the FSR, to operate a superannuation fund, the trustee must have a licence to run a fund and the individuals within the funds require a licence to perform their job.
With regard to superannuation, FSR:
- provides licensing of 'dealers' (providers of financial products and services);
- oversees the training of agents representing dealers;
- sets out the requirements regarding what information must be provided on any financial product to members and prospective members; and
- sets out the requirements that determine good-conduct and misconduct rules for superannuation funds.
Regulatory bodies
Four main regulatory bodies keep watch over superannuation funds to ensure they comply with the legislation:
- The Australian Prudential Regulation Authority (APRA) is responsible for ensuring that superannuation funds behave in a prudent manner. APRA also reviews a fund's annual accounts to assess their compliance with the SIS.
- The Australian Securities and Investments Commission (ASIC) ensures that trustees of superannuation funds comply with their obligations regarding the provision of information to fund members during their membership. ASIC is also responsible for consumer protection in the financial services area (including superannuation). It also monitors funds' compliance with the FSR.
- The Australian Taxation Office (ATO) ensures that self-managed superannuation funds adhere to the rules and regulations. It also makes sure that the right amount of tax is taken from the superannuation savings of all Australians.
- The Superannuation Complaints Tribunal (SCT) administers the Superannuation (Resolution of Complaints) Act. This Act provides the formal process for the resolution of complaints. The SCT will try to resolve any complaints between a member and the superannuation fund by negotiation or conciliation. The SCT only deals with complaints when no satisfactory resolution has been reached.
Changes for self-managed super funds
In the 2011-12 Federal Budget the government announced a range of reforms that would be introduced for self-managed super funds.
Changes to the super guarantee
In the 2010-11 Federal Budget the government announced future changes to the super guarantee.
Deductions for disability benefit premiums
This measure is intended to provide transitional relief to complying superannuation funds for the deduction of insurance premiums for disability superannuation benefits (TPD benefits).
Increase to the self-managed super fund supervisory levy
In the 2011-12 Federal Budget the government announced that for the 2010-11 income year, the annual self-managed super fund (SMSF) supervisory levy will increase.
Increasing the concessional contributions cap
In the 2010-11 Federal Budget the government announced future changes to the super concessional contributions caps.
Minor amendments to superannuation
The government has announced a number of minor amendments to improve the operation of the super system.
Payment of small and insoluble lost member accounts to the Tax Office
From 01 July 2010 the Government will require superannuation providers to transfer small and insoluble lost accounts to unclaimed monies.
Reduction in minimum payment amounts for account-based pensions
The pension drawdown relief has been reduced by 25 per cent for the 2011-12 financial year.
Refund of excess concessional contributions
In the 2011-12 Federal Budget the government announced individuals who breach the concessional contributions cap by $10,000 or less can request that the excess contributions be withdrawn from their super fund and refunded to them.
Reportable employer superannuation contributions
Minister for Financial Services, Superannuation and Corporate Law and the Minister for Human Services, the Honourable Chris Bowen MP, announced that the Government will amend the definition of reportable employer superannuation contributions.
Self-managed super funds investing in collectables and personal use assets
Outline of the changes to SMSFs investing in collectables and personal use assets with links to the relevant legislation and supporting material.
Stronger super
This document summarises the government's response to the Super System Review.
Super co-contribution thresholds
In the 2011-12 Federal Budget the government announced that the freeze of the indexation applied on the co-contribution income thresholds will apply for an additional year.
Super contributions on payslips
In the 2011-12 Federal Budget the government announced employees will be informed of the amount of super they have received on their payslips.
Super contributions tax rebate for low-income earners
In the 2010-11 Federal Budget the government announced a new super contributions tax rebate for low-income earners.
Superannuation - terminal medical condition benefits - deductions for funds
In the 2010-11 Budget the Government announced it would make amendments to extend the range of benefits for which premiums are deductible.
Tax relief for investors in instalment warrants
This measure treats the beneficiary of an instalment warrant trust as the taxpayer for income tax purposes in relation to the underlying asset in the trust.
Three month extension of optional CGT loss rollover for complying super funds
On 3 May 2011, the government announced a three month extension for the optional CGT loss rollover measure.
Transfer of state and territory unclaimed super money to the Commonwealth
The government has introduced a new measure to allow the states and territories to transfer unclaimed super money to the Australian Taxation Office.
Trustee of a self-managed super fund
In the 2011-12 Federal Budget the government announced a minor amendment to the rules of being a trustee of a self-managed super fund (SMSF).
Use of tax file numbers for super purposes
The government has passed legislation that will allow super funds to use tax file numbers to locate members' accounts.
Accessing your super benefits
When you can access your super?
You can access your super when you reach your preservation age and retire, or you turn 65 (even if you haven't retired).The preservation age will increase from 55 to 60 between 2015 and 2025. You may also be able to access your super under the transition to retirement rules.
Accessing your super before retirement
There are very limited circumstances where you can access your super savings early. These circumstances are mainly related to specific medical conditions or severe financial hardship.
Some promoters claim to offer early access to your super savings by transferring your super into a self-managed super fund. These schemes are illegal and heavy penalties apply if you participate. For more information, refer to Beware of promoters offering early access to super.
Temporary residents
If you're a former temporary resident who has left Australia, you can apply to have your Australian super paid out to you.
How tax applies to super and death benefits
How tax applies to your super benefits depends on a number of things, such as your age and whether your super comes from a taxed or untaxed source. The tax treatment of both super and death benefits is also affected by whether the benefits are paid as a lump sum or income stream.
Pensions and other benefits
If your super benefits won't fully support you when you retire, you may qualify for government support, such as age and service pensions or benefits. You may also be eligible to claim certain tax offsets.
Superannuation resources
Superannuation
Choosing a super fund
Many employees are now able to choose the super fund or retirement savings account (RSA) that will receive their super contributions under the superannuation guarantee. This Australian Taxation Office page provides further information for employees.
http://www.ato.gov.au/individuals/content.asp?doc=/content/00105466.htm&pc=001/002/064/002/001&mnu=1101&mfp=001/002&st=&cy=1
Consolidating super funds
How many superannuation statements did you receive this year? Do you find it hard to keep track of your super accounts? Consider combining your small accounts into a single fund.
Stronger super
On 16 December 2010, the government responded to the recommendations made in the super system review. The Stronger Super package will introduce significant changes to the super system which will lead to efficiencies for members and funds.
http://strongersuper.treasury.gov.au/
Super co-contributions
The Australian Government assists eligible individuals to save for their retirement through the Super Co-contribution. If you are eligible and make personal super contributions, the Government will match your contribution with a Super Co-contribution up to certain limits.
http://www.ato.gov.au/super/content.asp?doc=/content/42616.htm
Super System Review
The Review into the Governance, Efficiency, Structure and Operation of Australia's Superannuation System was announced on 29 May 2009. It is focused on achieving an outcome that is in the best interests of members and which maximises retirement incomes for Australians.
http://www.supersystemreview.gov.au/
Superannuation & retirement
Knowing how to get the most out of your superannuation will help you save for your retirement and reduce stress. Includes links to information about how superannuation works, keeping your superannuation on target, consolidating superannuation funds, self-managed superannuation, retirement income planning and calculators and planners.
Superannuation - departing Australia
If you are a former temporary resident, you can claim super benefits you accumulated while working in Australia. To claim the Departing Australia superannuation payment (DASP) you must have visited on an eligible temporary resident visa (which has expired or been cancelled), and permanently departed Australia.
Superannuation essentials
Australian Taxation Office homepage for superannuation. Contains key superannuation information such as reporting and lodgment dates and the Register of Complying Superannuation Funds. Resources and services include online services, calculators and superannuation law.
http://www.ato.gov.au/super/
Superannuation home
Australian Prudential Regulation Authority page listing superannuation funds and approved trustees and retirement savings account providers. It also provides access to information about legislation, type of funds, superannuation fund elections and benefits.
http://www.apra.gov.au/superannuation/
SuperSeeker lost superannuation search
Do you have any lost superannuation? You can use the SuperSeeker tool to look for lost super in real time.
Taxation and superannuation obligations
A business with employees or contractors has tax obligations and must make superannuation payments for eligible employees. This page links to information on determining the status of workers for tax purposes; fringe benefits tax (FBT); pay as you go (PAYG) withholding; pay-roll tax and superannuation.
http://www.business.gov.au/BusinessTopics/Employingpeople/Employerobligations/Taxationandsuperannuationobligations/Pages/default.aspx
Youth - ATO
Australian Taxation Office (ATO) page for young people, with links to information about tax returns, tax file numbers, payments and refunds, and superannuation.
http://www.ato.gov.au/youth/
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Superannuation fund nomination
Provision of this information will help the Tax Office administer the superannuation laws. Where authorised by law, this information may also be given to other ..
Employers
Employers superannuation essentials. Links to an ATO page designed .. Resources and services include online services, calculators and superannuation law.
Superannuation (Family Law – Superannuation Act 1976 ..
These Orders amend the Superannuation (Family Law – Superannuation Act 1976) Orders 2004 as a consequence of certain public sector ..
Outline of Issues Paper | ALRC - Australian Law Reform Commission
This Issues Paper, Family Violence—Employment and Superannuation Law (IP 36), deals with the treatment of family violence in Commonwealth employment, ..
Guide to superannuation for individuals - overview
Check your superannuation · Find a rate or calculator .. Law, rulings & policy .. Guide to superannuation for individuals - overview. Increase ..
DFRDB - Family Law and Super Splitting
Jump to : For family law purposes, the DFRDB .. the Family Law (Superannuation) ..
Dependants and the PSSap
Superannuation law requires that death benefits be paid only to a member's dependants or the member's legal personal representative. Under superannuation ..
Important information
We are authorised by the taxation and superannuation laws, including the Income Tax Assessment Act 1936, the Income Tax Assessment Act ..
Family Law (Superannuation) (Provision of .. - Comlaw Home
Family Law (Superannuation) Regulations 2001. I, ROBERT McCLELLAND, Attorney-General, make this Determination under subregulations ..
Self-managed superannuation funds - Australian Taxation Office
Failure by a fund to lodge an annual report is a breach of tax and superannuation law. Where a self-managed superannuation fund has ..
2011-12 draft Revised TFN Guidelines DK EDC AF RS 7-12-11
- SIS Act means the Superannuation Industry (Supervision) Act 1993. Superannuation law means: the SIS Act; the First Home Saver Accounts ..
Minister for Superannuation and Corporate Law
Nick Sherry was sworn in as Minister for Superannuation and Corporate Law on the 3rd of December 2007. As Minister he is responsible for ..
Employers - home
Law
, rulings & policy .. You may have tax and superannuation obligations if you employ or contract .. Superannuation guarantee (SG) contributions calculator ..
5. Regulation of superannuation under other laws
Regulation of superannuation under other laws. Introduction. 5.1. Chapter 4 examined the extent to which the Corporations Law applies to superannuation ..
Guide to self-managed superannuation funds - Australian Taxation ..
the Australian Taxation Office (ATO) - we administer the relevant super laws for SMSFs and work with you to help you meet your obligations ..
MilitarySuper - Publications - Family Law & Superannuation
Family Law & Superannuation. The following information is for any Member of the MilitarySuper, either a contributor, pensioner or preserved benefit Member, ..
Guide to self-managed superannuation funds
by SPR Superannuation - 2010 Individuals > People with disabilities > In detail > Legal disability and self-managed super funds. About superannuation. Individuals ..
Family Law Courts Fact Sheet
This fact sheet explains how the law deals with superannuation when couples divide their property after the breakdown of a marriage or de facto relationship.
Superannuation and false or misleading statements which do not ..
The law has changed to expand the false or misleading statement .. made from 4 June 2010 that relate to tax and superannuation (super) laws ..
Death and Disablement Superannuation Advice - First State Super
.. one or more of your dependants or your legal personal representative. .. and in the proportions you nominate, subject to superannuation law.
Benefits
Updated as a result of changes to superannuation law on 1 July 2007. Explains what undeducted purchase price is and what information is required to calculate ..
Superannuation - A Confluence of Legal Streams, 26 February 2009
Superannuation requires a generalist's skills. It straddles private and public law. It attracts the application of equitable doctrines, particularly ..
Reportable employer superannuation contributions
On 30 June 2010, the Minister for Financial Services, Superannuation and Corporate Law and the Minister for Human Services announced that ..
Superannuation and family law
Family law treats superannuation as property which can be divided or split in the event of a marriage or a de facto relationship breakdown. The family law rules ..
Compliance overview 2011-12
by GGR Governance - 2010 In performing our role, we work with the various sectors of the community to understand what the tax and superannuation laws and reforms will ..
Same-Sex Reforms
Overview of the Australian Government's Same-Sex Law Reforms .. compensation, educational assistance, superannuation, family law and ..
How to determine if workers are employees or independent ..
In some cases the superannuation guarantee laws may apply to payments for work or services by an independent contractor.
Superannuation contributions surcharge for super professionals
Super Funds > Superannuation contributions surcharge for super .. Law, rulings & policy .. These instructions help you understand what the Superannuation ..
Family Law (Superannuation) (Provision of .. - Comlaw Home
M & F Approval means the Family Law (Superannuation) (Methods and Factors for Valuing Particular Superannuation Interests) Approval 2003.
Family Law (Superannuation) (Provision of .. - Comlaw Home
Family Law (Superannuation) (Provision of Information - NSW State Authorities Non-contributory Superannuation Scheme) Determination 2010 ..
Employer guide for reportable employer super contributions
the superannuation guarantee law; an industrial agreement that specifies what salary to use. You may base your compulsory contributions on a ..
Family Law (Superannuation) Regulations 2001 - Comlaw Home
Family Law (Superannuation) Regulations 2001. Statutory Rules 2001 No. 303 as amended. made under the. Family Law Act 1975 ..
Superannuation
by R Warrek - 2007The following downloads are available about superannuation and family law: Further information. See also. Attorney-General's Department - Superannuation ..
Family Law (Superannuation) (Provision of .. - Comlaw Home
This Determination is the Family Law (Superannuation) (Provision of Information — NSW State Authorities Superannuation Scheme) ..
Information for legal practitioners - Australian Taxation Office
4 days ago – Litigation and case law includes the Commissioner of Taxation's .. to the administration of Australia's revenue and superannuation systems.
7 April 2011 Ms Tina O'Brien Australian Law Reform Commission ..
regarding employment and superannuation law. .. the Law Council's Family Law Section and the Superannuation Committee of the Legal ..
ALRC releases Issues Papers on Family Violence and ..
The Australian Law Reform Commission (ALRC) today released the first in .. law, employment law, social security law, superannuation law and ..
Casual employees - Law Handbook
GUARDIANSHIP AND ADMINISTRATION HOUSING IMMIGRATION AND CITIZENSHIP INSURANCE and SUPERANNUATION LEGAL HELP ..
PS LA 2006/19 - Self managed superannuation funds - notice of non ..
This practice statement is issued under the authority of the Commissioner and must be read in conjunction with Law Administration Practice Statement PS LA ..
Family Law (Superannuation) (Interest Rate for Adjustment Period ..
(a) acting under subregulation 45D (3) of the Family Law (Superannuation). Regulations 2001, determine that the interest rate for the adjustment period, being ..
Superannuation Information - Family Law Courts Homepage
Family Law Courts logo links to the homepage .. the spouse of the member;; a person who intends to enter into a superannuation agreement with the member.
ANZIIF Tier 1 Life Insurance and Superannuation-FSL501 Serving ..
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Super for same-sex couples and their children (funds)
Changes to the law require regulated superannuation funds to recognise same-sex relationships. The changes amend tax law affecting super ..
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Family Law (Superannuation) (Interest Rate for Adjustment Period) Determination 2010 .. Family Law (Superannuation) Regulations 2001 ..
Bilateral social security agreement with Ireland - Australian Taxation ..
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Legal Research and Resources - Australian Human Rights ..
Family Violence and Commonwealth Laws: Employment and Superannuation. Australian Human Rights Commission Submission to the ..
2011-03 OAIC submission to Productivity Commission on draft report
Family Violence and Commonwealth Laws—Employment and Superannuation Law (IP 36); Submission to the. Australian Law Reform Commission. 2. Office of ..
Lawlink NSW: 7. Superannuation
7.11 As mentioned above, the way superannuation is treated on divorce is set to change radically once the Family Law Legislation Amendment ..
Tax Laws Amendment (Simplified Superannuation) Act 2007
Tax Laws Amendment (Simplified Superannuation) Act 2007. No. 9, 2007. An Act to amend the law relating to taxation, superannuation, social ..
Superannuation Lawyers Association Of Australia - Libby Slater ..
SUPERANNUATION LAWYERS ASSOCIATION OF AUSTRALIA .. currents in company law with topical issues for superannuation lawyers.
Speeches - Federal Government's Superannuation Policy - Where ..
Superannuation Lawyers Conference .. Thank you for the opportunity to address the Law Councils 2009 Superannuation Lawyers Conference.
Superannuation
enter into a formal written agreement to split superannuation. A formal written agreement requires that both you and your partner instruct a lawyer who must sign ..
Member Profiles - Superannuation Complaints Tribunal
Mr Lacey is a lawyer with over 30 years experience in in-house general counsel roles, mainly in the financial services and superannuation areas. He has acted ..
Submission from Marita Wall - Review of Superannuation
As the following shows, I am in an unusual position, as most lawyers with superannuation expertise practice almost exclusively for trustees and insurers.
INSTITUTIONAL SHAREHOLDERS AND CORPORATE ..
superannuation lawyers – 2010: A Super Odyssey – was no doubt intended to manifest the sense of an epic voyage. Perhaps that epic quality ..
Family law and superannuation - Family Law Courts Homepage
enter into a formal written agreement to split superannuation. A formal written agreement requires that both you and your former partner instruct a lawyer who ..
Australian Institute of Criminology - Superannuation fraud conference
.. will present this Friday June 21, a conference titled Superannuation .. Rob Anderson, Deloittes; Andrew Fairley, superannuation lawyer ..
Press Release - Full-Time Superannuation Complaints Tribunal ..
Ms Furlan is a superannuation lawyer with more than 20 years industry experience. She has been the acting SCT Tribunal Chair since ..
The CSC Team - CSC - Commonwealth Superannuation Corporation
Ms Haines is a former partner with one of Australia's top law firms specialising in superannuation and financial services law. Ms Haines is a lawyer as well as a ..
Careers for Judicial and Other Statutory Officers - Lawlink Corporate ..
Magistrates are covered by State Government superannuation schemes or private .. The Attorney General has approved a list of personal and ..
News - Superannuation Complaints Tribunal
Paul Trigg is a lawyer and is the Manager, Group Risk Market, of One Path. Litsa Tsitsis is a lawyer specialising in superannuation and a ..
Parks Victoria - Parks Victoria Board
Andrew is also one of Australia's best known specialist Superannuation lawyers, and practises as a Consultant to DLA Piper. He is Chair of Equipsuper, a $5 ..
Industries and occupations
Check your superannuation .. If you are employed as an articled clerk or other paralegal, lawyer or solicitor, this guide will help you to work out what you can ..
Family Law Declaration and Request for Information
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Careers Centre
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Gordon Mackenzie - Submission to Super System Reivew
Australian superannuation funds and, consequently, taxed as superannuation. Prior to that I was a superannuation lawyer with that company involved in the ..
Family law and superannuation - Family Law Courts Homepage
enter into a formal written agreement to split superannuation. ~ A formal written agreement requires that both you and your former partner instruct a lawyer who ..
Booklets and publications
If you are employed as an articled clerk or other paralegal, lawyer or solicitor, .. Working temporarily in Australia - Claim your superannuation after you leave ..
l\lISlRl\lillN LAWYERS l\lliAN[iE
LAWYERS l\lliAN[iE. Submission to the Federal Government. Budget proposal: Adverse impact of restrictions on undeducted contributions to superannuation for ..
Current Vacancies - Careers Centre
5+ items – All applications for employment with are handled in the strictest ..
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SALARY
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Principal Psychologist, Canberra
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$129555 (plus Superannuation, MV ..
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Senior Lawyers
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$103635 to $111866 (plus Superannuation)
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Department of Justice - Deceased Estates
About the Public Trustee · Wills · Enduring Power of Attorney .. Searching for bank accounts, superannuation and beneficiaries can also ..
Other complaint handling bodies - NSW Ombudsman
Superannuation Complaints Tribunal. Level 15, 31 Queen Street MELBOURNE VIC 3000 .. Lawyers and solicitors. Office of the Legal Services ..
1.1.S.416 Superannuation agreement
A superannuation agreement is a type of financial agreement (which is an .. must obtain independent legal advice and have an independent lawyer certify that ..
12 November 2010 Nisha Kaneyson Lawyer Investment Managers ..
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Lawyers 2010-11 - Australian Taxation Office
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Summary of employment conditions - Australian Government Solicitor
AGS - Australian Government Solicitor .. AGS makes employer contributions to a complying superannuation fund or retirement savings account of the ..
DE FACTO PROPERTY UNDER THE FAMILY LAW ACT
- A communiqué from the Standing Committee of Attorneys-General dated 25 ... The new laws will allow superannuation interests of de facto parties to be split.
Chloe Youl Lawyer Strategic Policy Australian Securities and ..
Lawyer. Strategic Policy. Australian Securities and Investments Commission .. Response to ASIC's Consultation Paper 101 on Superannuation Forecasts ..
Law Handbook - parenting, family law
Superannuation fund trustees generally have very .. their entitlement under a superannuation scheme ... The lawyer's role is not to act as the child's legal ..
File Number: 200753 Mr Jesse Vermiglio Lawyer, Regulatory Policy ..
www.superannuation.asn.au. ACN 002 786 290 ABN 29 002 786 290. File Number: 200753. Mr Jesse Vermiglio. Lawyer, Regulatory Policy. ASIC. GPO Box ..
Small Business NSW - Start a business
Find a good accountant, lawyer, banker and insurance agent. .. Small Business Superannuation Clearing House, e-business guide (Aust Govt), Ideas Online: ..
Expert Roundtable Members | ALRC
Lee Hansen, Principal Solicitor, Welfare Rights Centre NSW .. Tom Garcia, Policy and Regulatory Manager, Australian Institute of Superannuation Trustees ..
Family law
The Attorney-General's Department administers policy regarding family law .. children; marriage; family violence; dispute resolution and superannuation.
Family Law Courts Homepage
Attorney
-General's Website · Commonwealth Court's .. How to divide property and assets, including spousal maintenance and superannuation. Appeals When ..
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.. superannuation click here for the Superannuation Complaints .. and Water Ombudsman. a solicitor or lawyer click here for the Office of the ..
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15+ items – Tasmania Online. www.tas.gov.au Contact Disclaimer ..
Aequis
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Financial advisers and planners, located at Rosny Park
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Income you must declare - home
Check your superannuation .. Information for lawyers about changes to the tax treatment of structured settlements and structured orders. (NAT 8630-06.2003) ..
Family Law jurisdiction of the Federal Magistrates Court of Australia
.. new Commonwealth law for separated couples' Attorney-General's .. The Family Law Act 1975 enables superannuation interests to be ..
Law Handbook - property, family law
best to get a professional to value superannuation. A solicitor or accountant could help with this. Agreements and consent orders. Under the Family Law Act, ..
Probate Fact Sheet - Supreme Court : Lawlink NSW
.. asset holders (eg banks, insurance companies or superannuation funds etc) .. Can I apply for probate myself or do I have to use a solicitor?
Recovering unpaid wages
accountant or lawyer may be able to provide assistance and advice. .. If you are entitled to superannuation under an industrial instrument you can obtain a ..
Departments and agencies
Commonwealth Parliament; Agriculture, Fisheries and Forestry; Attorney-General's .. Electoral Commission · Commonwealth Superannuation Corporation ..
Submission: Inquiry into superannuation claims of former and ..
We are the solicitors who represented John Cornwell in the matter of. Cornwell v .. further 6 matters relating to lost Commonwealth superannuation entitlements ..
Speeches - Treasury Ministers Portal
15+ items – Minister for Superannuation and Corporate Law. 3 December ..
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05/06/2009
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What's happened since we last met?", Address to the ..
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014
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18/05/2009
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Federal Budget Breakfast Briefing", Address to the ..
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Part A – About the SAS Trustee Corporation
Super. She is a superannuation lawyer with extensive experience in both the public sector and private practice and has worked in the superannuation industry ..
My family is separating — what now? | Family Law Solicitors
The collaborative law process is where both parents, their lawyers and any other .. Copies of any superannuation documents for both you and your partner ..
The practitioner's view (in: Protecting superannuation against ..
stakeholders who might commit that fraud. My role, as a superannuation lawyer, is to deal with the practical effect of frauds being perpetrated on superannuation ..
Superannuation Information Kit
request that you provide me*/my lawyer* [INSERT NAME AND ADDRESS OF LAWYER] with the following information about the superannuation interest of the ..
Scale, Focus and Alignment - Review of Superannuation
superannuation lawyers; financial advisers; academics; professional service providers to the super industry in areas such as administration ..
Financial Hardship guide
Australian business number (ABN): 60 905 115 063, Superannuation fund number. (SFN): 2610 419 ... declarations (CD), lawyer, or notary public must witness ..
Lawyers 2010-11
Check your superannuation .. Lawyers is a simple summary of Taxation Ruling TR 95/9 - Income tax: employee lawyers - allowances, ..
Self-managed super funds - key messages for trustees
Individuals superannuation - home .. A legal personal representative who holds an enduring power of attorney granted by a member may ..
Part A – About the SAS Trustee Corporation
superannuation industry since 1989, she is a superannuation lawyer with extensive experience in both the public sector and private practice. She is responsible ..
Gateway to Superannuation - Step 1
..
number of service providers including accountants, lawyers and other advisers. .. Superannuation is a compulsory retirement savings program for Australians.
Family Law Courts - Forms in alphabetical order
Notice of intention to withdraw as lawyer (Federal Magistrates Court) Notice of .. Superannuation information kit (Do it yourself kit) (Family Court) Third party debt ..
Index to awards and contract determinations - Industrial Relations ..
232, Crown Employees - Legal Officers (Crown Solicitor's Office, Office of .. and Charitable Sector Employees Superannuation (State) Award ..
Parliament of Australia: Senate: Committees: Finance and Public ..
Superannuated Commonwealth Officers' Association (Sub 3) Mr Trevor Nock, Superannuation Advisor. 2.30 pm – 3.10 pm. Snedden, Hall and Gallop Lawyers ..
Express law - Australian Government Solicitor
AGS - Australian Government Solicitor .. Papers by AGS lawyers .. The superannuation guarantee scheme is established by two Acts: the ..
SMSF Newsletter - Edition 13
Enduring power of attorney ruling is now published .. enduring power of attorney provision in subsection 17A(3) of the Superannuation Industry ..
Complaints
The Superannuation Complaints Tribunal (SCT) is an independent tribunal set up by the Australian Government to resolve most complaints that members, ..
SBN Lawyers - Submission to the Discussion Paper: Income Tax ..
range of specialised services to the Self Managed Superannuation Fund market. .. 1.4 Denis Barlin is a director of SBN Lawyers Pty Ltd. With a particular focus ..
Superannuation technical minutes, September 2010
by TT Practitioner - 2010 One member stated the ATO position is very different from that taken by a number of superannuation lawyers who consider that as regulation ..
Pillar Administration: Privacy Policy
It should be noted that Pillar (and the superannuation funds that we administer) .. medical consultants, external lawyers, mail houses and other contractors.
The Impact of the Law of Inheritance on the Family
by AA PREECE - - The next most important asset is superannuation. .. the superannuation will normally pass to the person nominated by the deceased .. Queensland Lawyer Vol.
Tax in Australia What you need to know
To check if you can claim your superannuation and how to apply .. For superannuation – super for temporary residents. .. Copyright administration, attorney- ..
Media Article
FOR SUPERANNUATION, BANKING AND FINANCIAL. SERVICES. CASE STUDY OF SOLICITORS' MORTGAGE SCHEMES IN TASMANIA. PUBLIC HEARING ..
FORCE PREPARATION CHECKLIST
Military Superannuation. www.militarysuper.gov.au. Bank Accounts .. See a lawyer about granting a Power of Attorney to your spouse, partner or next of kin, ..
Argyle Lawyers - Submission to Wholesale and Retail Clients ..
Legal practitioners employed by Argyle Lawyers Pty Ltd are members of .. and inconsistencies relevant to the treatment of superannuation fund ..
The Essential Handbook - business.gov.au
cases the Superannuation Guarantee laws may also apply to payments for work or ... If necessary, you can pay a lawyer to write the letter on your business' ..
investment + superannuation
investment + superannuation l2 November 2010 . Nisha Kaneyson. Lawyer. Investment Managers and Superannuation. Australian Securities and Investments ..
Report: Superannuation claims of former and current ..
..did not advert, or advert directly to the superannuation entitlements of temporary exempt .. 2 Snedden Hall & Gallop Lawyers, Submission 14, p. 4. 3 Snedden ..
AGS - Australian Government Solicitor - Spotlight
AGS lawyers Catherine Langman and Sally Davis spent five days in Port ... to join a Commonwealth defined benefit superannuation scheme, ..
PRACTICE NOTE
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Claiming deductions - home
Check your superannuation .. If you are employed as a lawyer, solicitor,articled clerk and other paralegal, this guide will help you to work out what you can ..
Annual Report
Super. She is a superannuation lawyer with extensive experience in both the public sector and private practice and has worked in the superannuation industry ..
First State Super - Superannuation Scheme - Income Stream ..
.. accordance with the First State Superannuation Scheme Trust Deed, .. but not limited to, reasonable lawyers' fees) arising from your use of ..
Legal briefing 71top - Australian Government Solicitor
Australian Government Solicitor the leading lawyers to government .. Superannuation (Productivity Benefit) Act 1988 (the PB Act) and related ..
Henry Davis York - Submission to Exposure Draft – Using Tax File ..
LAWYERS. Submission on the Exposure Draft of Tax Laws Amendment (2011. Measures No. 2] Bill 2011: Use of TFNs for superannuation purposes introduction ..
NSW Young Lawyer - Submission to the Discussion Paper: Income ..
NSW Young Lawyers .. warrant trust in the first place for superannuation fund .. superannuation fund cannot borrow, which do not require a ..
Superannuation scams
Superannuation
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Frequently Asked Questions Regarding Probate - Supreme Court ..
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Superannuation on Marriage Breakdown: A Work in Progress
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Report: Superannuation claims of former and current ..
Superannuated Commonwealth Officers' Association. Mr Trevor Nock, Superannuation Advisor. Snedden, Hall & Gallop Lawyers. Mr Richard Faulks, Managing ..
Superannuation | Ombudsman NT
Superannuation
. Where to complain: If you have a complaint about a superannuation fund, an annuities policy or a retirement savings account, contact: ..
Glossary
A person engaged in a lawsuit who is not represented by a lawyer but is .. An order which directs the trustee of a superannuation fund not to make a payment ..
Division_54_Review_Final_Report
The Australian Lawyers Alliance, formerly the Australian Plaintiff Lawyers Association, supports Jane Campbell's view that the superannuation rules should be ..
Law Handbook Online - South Australia
Complaints against lawyers · Legal Practitioners .. General insurance · Life insurance, superannuation and investments · Private health insurance · Complaints ..
Structured settlements - information for lawyers
Information for lawyers about changes to the tax treatment of structured settlements and structured orders. .. Check your superannuation ..
ITSA Annual Report Text
recover 'excessive' superannuation contributions. This consultation was conducted by ITSA, the Attorney-General's Department and the Treasury. There was ..
Lawyer - A - Z Topic Index
Check your superannuation .. If you are employed as a lawyer, this guide will help you to work out what you can claim in your tax return. NAT 2327-6.2000.
ENFORCEABLE UNDERTAKING
C/- Watson Mangioni Lawyers of Level 13, 50 .. Section 262A of the Superannuation Industry (Supervision) Act 1993 (the SIS Act). A copy of ..
ITSA
Trustees and their lawyers – need for independence. 3, APES 330 .. b. Debtors Petition. 9, Recovery of Superannuation Contributions. 10 ..
Untitled - Regulation Task Force
centric" and blamed long complex documents on "lawyers". At the same time ASIC enforcement staff were pressuring superannuation funds such as PrintSuper ..
SUPERANNUATION AND THE BREAKDOWN OF RELATIONSHIPS ..
Attorney-General in terms of Regulation 38 of the Family Law (Superannuation). Regulations 2001 (Cth). The Family Law (Superannuation) (Methods and ..
Attachment to submission 305 - Australian Lawyers Alliance ..
Future loss of superannuation Common law applies. Generally calculated at 9% of Future Economic Loss. Past care. Common law applies. Also damages under ..
Military Superannuation and Benefits Act 1991
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Liquor Licence Details
MORTGAGEE. 29-01-2009. LILLIAN VOLPATO ATF THE VOLPATO SUPERANNUATION. FUND. C/- TAVOULARIS AND CO LAWYERS, SILVERTON PLACE, ..
Employing or hiring people
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REVIEW INTO AUSTRALIA'S SUPERANNUATION SYSTEM ..
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Australian Securities and Investments Commission - Senior ..
Former Principal Solicitor, Public Interest Advocacy Centre. Greg has led the .. Senior Executive Leader, Investment Managers and Superannuation. In this role ..
Trustee Corporations Association 15 November 2010 Ms Nisha ..
Ms Nisha Kaneyson. Lawyer. Investment Managers and Superannuation. Australian Securities and Investments Commission. PO Box 9827 ..
The complaints process
A complaint to the Superannuation Complaints Tribunal must be in .. Complainants often need to be represented or assisted by a lawyer with ..
Professional ®V\/ealth
Lawyer. Strategic Policy. Australian Securities and investment Commission. GPO Box 9827 .. RE: Consultation paper 101 - Superannuation Forecasts ..
Personal Insolvency Information for Debtors
administrator, a lawyer or an accountant. They will talk to ... can be represented by a proxy or attorney, or .. W Most funds held in registered superannuation ..
Australian Securities and Investments .. - The Law Council of Australia
The Superannuation Committee is a committee of the Legal Practice Section of the ... approximately 50000 Australian lawyers, through their representative bar ..
Chapter 9 Finance, Insurance and superannuation services NCP ..
importance of effective financial, insurance and superannuation regulation. The financial .. professions (especially lawyers practising as solicitors). Under the ..
9. Government Information (Public Access) Act & Privacy
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CP122 Submission from Australian Bankers Association
Lawyer, Strategic Policy. Australian Securities .. The ABA believes that superannuation forecasts or projections should be considered as useful information in ..
Attorney General's Department - 27 May 2011 - Standing Committee ..
.. Assisting on Deregulation and Public Sector Superannuation, and Minister for Small Business. The Hon Greg Smith, Attorney General, NSW.
find LEGAL answers - Family Law and Relationships - Gay men and ..
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The Gazette
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CP122 Submission from ASFA
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Australian Securities and Investments Commission - Annual ..
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Super SA Board | Super SA
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Careers with Crown Law - Department of Justice and Attorney-General
Search Justice and Attorney-General .. competitive salary and generous superannuation scheme with income protection insurance ..
File Name: 2008 17 Ms Lisa Rayner Lawyer, Retail Investor ..
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Pre-Deployment Checklist
granting a Power of Attorney to your spouse, partner or next of kin, and keeping it current. ☑. Compensation &. Superannuation. Research and understand your ..
SCC AA minutes, March 2010
by SPR Superannuation - 2010 The Superannuation Consultative Committee (SCC) Approved Auditors .. a link to professionals, auditors and lawyers in Superannuation.
Life insurance, superannuation and investments
.. against lawyers · Complaints against banking and financial services .. Life insurance; Superannuation; Retirement savings accounts; Funds ..
Without Prejudice Issue 42 - Legal Services Commissioner : Lawlink ..
The final count admitted by the solicitor was her failure to pay superannuation payments on behalf of 20 staff for a period commencing on 1 July ..
General Register of Deeds Stamping and Marking Requirements for ..
Option to Purchase. ▪ Order of Court –not containing transfer or vesting of Land. ▪ Power of Attorney. ►. Revocation. ►. Substitution. ▪ Proposed Resumption ..
CONFERENCE OF THE INTERNATIONAL ORGANISATION OF
In February I addressed a national conference of superannuation lawyers. The initial impression created by the term "superannuation lawyer" is ..
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15 November 2010. Nisha Kaneyson. Lawyer. Investment Managers and Superannuation. Australian Securities & Investments Commission. GPO Box 9827 ..
Financial Statement
lawyer. This financial statement was prepared by: Full name of witness (please .. D Total gross value of your superannuation (THIS IS THE FIGURE AT ITEM 45) ..
Submission to Review into Governance .. - Review of Superannuation
Rich Text Format - There are approximately $1.2 trillion invested in superannuation assets in Australia .. superannuation funds, financial institutions, academics, lawyers and other ..
AGS - Australian Government Solicitor - Spotlight
AGS lawyers advised on the constitutional basis of the Work Choices Act and ... method of payment of salary, payment of superannuation contributions and ..
accounting, planning, loans
Superannuation SGC 9% ( Includes GST) .. A senior government lawyer with the Department of Education, Employment and Workplace ..
What contribution does trust law make to the regulatory scheme ..
by MS Donald - - not up to the task of governing superannuation systems valid? Or does trust law have a role to play, as most trust lawyers appear to believe?6. This paper argues ..
Division_54_Review_Final_Report
..
with structured settlements; and the strategy of using superannuation and .. in encouraging structured settlements.56 The Australian Lawyers Alliance,57 an ..
28 May 2008 Lisa Rayner Lawyer, Retail Investor Taskforce ..
Lisa Rayner. Lawyer, Retail Investor Taskforce .. advising superannuation fund trustees about the legal issues to consider when using email ..
"Australia's Future Tax System - Retirement Income"
The Self Managed Superannuation Fund Professionals' Association of Australia Limited .. financial planners, lawyers, risk providers, administrators, barristers, ..
30 October 2008 Ms Chloe Youl Lawyer Strategic Policy Australian ..
Level 34, 360 Elizabeth St tel +61 3 9270 8111. Melbourne VIC 3000 fax +61 3 9270 8199 www.russell.com.au. GPO Box 5141. Melbourne VIC ..
A Statistical Summary of Self-Managed Superannuation Funds
Attorney-General's Department. 3-5 National Circuit .. by the Insurance and Superannuation Commission and APRA. In 1999, regulation of the ..
ASIC Gazette
ABRAHAMS ATF ADRIAN. SUPERANNUATION FUND. 1113 MALVERN RD, TOORAK. 967.59. AFT PROPERTY SERVICES. INTF HENLEY ..
Joanna Davidson | Victorian Government Solicitor's Office | VGSO
She advises the Attorney-General and Government on significant human rights .. Valentine v Emergency Services Superannuation Board (General) [2010] ..
Submission to CP 164
w: www.superannuation.asn.au. 12 September 2011. Sophie Waller. Senior Lawyer. Strategic Policy. Australian Securities and Investments Commission ..
www.complaints.qld.gov.au > Home
Superannuation
Complaints Tribunal. For complaints about: Superannuation funds and Retirement Savings Accounts .. Lawyer conduct and legal services ..
Lawyers 2010-11 - Australian Taxation Office
Check your superannuation .. This includes expenditure by employee lawyers on: clothing .. For example, Jim is a lawyer in the public service.
STC Pooled Fund Annual Report 2006-2007 Part A
Having worked in the superannuation industry since 1989, she is a superannuation lawyer with extensive experience in both the public sector and private ..
Estates and Executors | Public Trustee - ACT
..
some life assurance or superannuation assets that have prescribed beneficiaries. .. The Public Trustee's fees are set by Determination of the Attorney General ..
Service Kit
If the other party has a lawyer, that lawyer may accept service on behalf of .. a copy of the application on the trustee of the superannuation plan in which the ..
FAMILY COURT OF AUSTRALIA HARRISON & HARRISON (NO 3 ..
balance to the [C] Superannuation Fund. 6. That the husband forthwith take steps to ensure that the wife's solicitors are provided with relevant financial ..
Subject: Superannuation Forecasts – Consultation Paper 101
Lawyer. Strategic Policy. Australian Securities and Investments Commission. GPO Box 9827. Melbourne 3001. Dear Chloe,. Subject: Superannuation Forecasts ..
Clearer Super Choices - Review of Superannuation
the Review has conducted over 100 meetings with industry associations, superannuation funds, financial institutions, academics, lawyers and ..
SUPERANNUATION
Superannuation is a long-term savings and investment vehicle that .. Complainants often need to be represented or assisted by a lawyer with ..
NTLG Superannuation Technical Sub-group minutes - 16 June 2008
by L Strategy - 2008 NTLG Superannuation Technical Sub-group minutes from 16 June .. deal with enduring powers of attorney and SMSFs in the Superannuation ..
SMSF enduring powers of attorney
Individuals superannuation - home .. enduring power of attorney granted by a member of an SMSF may be appointed as a trustee (or a director ..
Gadens Lawyers - Submission to Exposure Draft - Corporations ..
superannuation funds (SMSFs) under section 67(4A) of the Superannuation Industry (Supervision) Act. (SIS Act). .. Gadens Lawyers - Notice. If you receive this ..
Death Benefit guide
Australian business number (ABN): 60 905 115 063, Superannuation fund number ... lawyer. ∎ notary public (under the law of the State, the Commonwealth, or ..
O'Connell, Ann - FutureTax - Statements from Participants
practising tax lawyer and an academic I am interested in addressing issues .. benefits that should not be subject to tax eg superannuation contributions and also ..
Senior Lawyer, (PO5)
Plus superannuation contributions of up to 12.75% of your annual salary. Contact Officer. Contact Telephone. Senior Lawyer. Closing Date. Your employer ..
John Kenneth Shields - Australian Securities and Investments ..
Executive Director, a lawyer .. Jailed 4 superannuation fraudsters, and acted against 10 illegal early access to superannuation schemes involving $18 million.
Glossary
In a solicitor's bill, a disbursement may include payments made on lodging .. A power of attorney (q.v.) or guardianship which continues to have effect even if the ..
The Review - Superannuation Complaints Tribunal
If you want some person (eg. a lawyer or knowledgeable friend) to be your .. 2009 Superannuation Complaints Tribunal | disclaimer + privacy | glossary | site ..
Frauds | Australian Crime Commission
insurance fraud; superannuation fraud; welfare fraud; revenue and .. with Attorney-General's Department and Australian Taxation Office.
Appointment of Full-Time Deputy Chairperson of the Superannuation
Previously, Mr Smith was a Board Member of Legalsuper's predecessor funds, the Victorian Solicitor's Superannuation Pty Ltd and the Legal ..
Military Superannuation and Benefits Rules
taking into account amendments up to Military Superannuation and Benefits. Amendment Trust Deed 2004 (No. 2) .. Attorney-General's Department, Canberra ..
Links - Australian Taxation Office
.. of banks, insurance companies and superannuation funds, credit unions, .. system owned by the Australian Attorney General's Department.
Report - Review of the Superannuation Complaints Tribunal
Select Committee on Superannuation first discussed it in its Ninth Report, ... In no other case in which I have ever acted as a lawyer, have I not been able to get ..
Tax Office response to recent decisions
Outlines whether the superannuation contributions tax was constitutionally valid in its ... Victorian Women Lawyers' Association Inc v Commissioner of Taxation ..
Workers' Compensation and Rehabilitation and Other Legislation ..
Attorney-General and Minister for Industrial. Relations. Title of the Bill .. courts' discretion to decide damages for loss of future superannuation contributions for ..
SMSF Newsletter - Edition 18
Fifty-eight advisers were involved, including SMSF auditors, administrators, accountants, lawyers, financial planners and superannuation ..
Older People and The Law - online guide - Lawlink Corporate ..
A one-off print edition was funded by the former Attorney General's .. Superannuation; Disability and death benefits; Superannuation complaints; How is ..
GESC0032-A4 2010/11 GESB Annual Report.indd
Treasurer, Attorney General. In accordance with .. Superannuation Board, trading as GESB, for the financial .. For members, GESB provides superannuation ..
Front Cover (07.10.05).indd
superannuation lawyer who is now a barrister. He has been a specialist in superannuation for some 25 years and is the author of legal books on superannuation ..
MERCER to
Presiding Commissioner - Review of Certain Superannuation Acts. Productivity Commission .. This would include actuaries and lawyers. Age and employment ..
Litigation notes - Australian Government Solicitor
Australian Government Solicitor the leading lawyers to government. Litigation .. Superannuation surcharge on South Australian parliamentarians invalid. 18 ..
Submission from Dwyer Lawyers - Treasury
occurred, as employee superannuation funds are among the largest owners of .. At the practical level, as lawyers, we have been requested to look at using the ..
Tower - Review of Superannuation
Operation of Australia's Superannuation System. Submission to Phase 1: .. publish guidance on how lawyers and actuaries should address the net detriment ..
SUBMISSION – "A Plan to simplify and streamline superannuation"
SPAA is recognised as being the Self Managed Superannuation Fund ('SMSF') .. agents, accountants, financial planners, lawyers, risk providers, administrators, ..
Checklists | Transition Checklist | ADF Financial Services Consumer ..
Research and understand superannuation, including your Military Superannuation entitlements. Debt .. See a lawyer about making a will and keeping it current.
Other Intermediate Courts of Appeal in Australia - Recent Decisions ..
Lawyers: duties and liabilities; authority to compromise; counsel for the ... fund for superannuation contributions; whether taxpayer obtained a ..
Lawyers 2010-11 - Australian Taxation Office
Check your superannuation .. Here is a list of other expenses commonly incurred by employee lawyers. Read question D5 in TaxPack for more ..
Transcript - Politicians' and Judges' Superannuation; Australia's ..
SUBJECTS: Politicians' and Judges' Superannuation; Australia's .. You will not be able to get good lawyers on the federal courts, which are the ..
2011-03 OAIC submission to Productivity Commission on draft report
Family Violence, Employment and Superannuation. Law (IP 36) .. Employment and Superannuation Law (IP 36) .. lawyer, or a counselling professional. 16.
CP122 Submission from AustralianSuper
Lawyer Strategic Policy. Australian Securities and .. Australians take charge of their superannuation and retirement planning decisions. Further, we believe that ..
The Self Managed Superannuation Fund Discussion Group c ..
Superannuation, Retirement and Savings Division. The Treasury .. includes Lawyers, Accountants, Administrators, Auditors and Actuaries.
1. Case assessment conference
If you or the other party have lawyers, they will participate in the conference. .. any superannuation documents for each superannuation interest of the party, ..
Primary contacts and authorised contacts - Australian Taxation Office
Superannuation entity .. registered tax agents; registered BAS agents; legal practitioners (includes barristers and solicitors); insolvency ..
Search for Ombudsmen (Victoria Online)
Results 1 - 8 of 8 – The Legal Services Commissioner is responsible for the receipt, investigation and resolution of any complaints against lawyers, as well as ..
Scott Ellis
Admitted: Barrister and Solicitor of the Supreme Court of Western Australia (1983). Practitioner of .. Member, Superannuation Complaints Tribunal since 2005 ..
Deceased Estate Administration and Executor Assist
to all Western Australians. We employ solicitors, accountants .. Enduring Powers of Attorney. If the Public Trustee is named .. A superannuation fund -. $100000 ..
Inaugural family law system conference - Attorney-General's ..
Superannuation splitting laws · Superannuation splitting basic terms .. The Attorney-General Robert McClelland has highlighted the need for ..
Annual Report 2001-2002
superannuation lawyer with experience in both the public sector and private practice. As General Counsel, Lyn directs the legal services of the. E xe c u t i ve ..
FRAUDS
Attorney-General's Department. Australian .. Superannuation funds are a major element of the Australian .. Superannuation fraud is frequently based upon ..
Financial System Inquiry (Wallis Report) - Promoting Increased ..
- Present arrangements, particularly for superannuation and other collective .. Ø The Attorney-General should establish a working party to assess the costs and ..
Don' t take the bait - Australian Taxation Office
'A top lawyer or accountant has looked at the investment and they think .. your superannuation (super) before you reach your retirement age.
Lawlink NSW: Select bibliography
AUSTRALIA, ATTORNEY GENERAL'S DEPARTMENT The Justice .. Commissioner to the Senate Select Committee on Superannuation (1995) ..
President's Speech - Lawlink NSW
- Australian Corporate Lawyers Association .. Currently they are researching the impact of superannuation requirements on indigenous persons. Why? Because ..
find LEGAL answers - Human Rights - Discrimination
Online; In your public library; Lawyers' Tools .. immigration, parenting, superannuation and taxation, property rights, wills and inheritance.
Older people and the law
Life insurance and superannuation issues . .. Take up rate of enduring powers of attorney. .. Recognition of powers of attorney by service providers .
Chapter 06 - Legal Professional Privilege
The Tax Office guidelines regarding Access to Lawyers' Premises appear at the end of this chapter. 6.1.3. The question whether the Tax Office's ..
A TRUSTEE'S LOT IS NOT A HAPPY ONE
Discretionary trusts and self-managed superannuation funds. The Hon ... As the High Court said in Attorney General (Cth) v Breckler (1999) 197 CLR 83 (at [7]), ..
WorkCoverSA Levy matters
Benefits to workers include items such as superannuation ... is a legally qualified lawyer, a member representing the interests of employers, ..
Report 113 (2006) - Relationships - Law Reform Commission ..
8.8 Since the introduction of compulsory employer superannuation, access .. New South Wales Young Lawyers stated that the very nature of ..
SUPERANNUATION INDUSTRY (SUPERVISION) ACT .. - AustLII
"amend" , in relation to the governing rules of a superannuation entity, includes .. "lawyer" means a duly qualified legal practitioner and, in relation to a person, ..
SUPERANNUATION INDUSTRY (SUPERVISION) ACT .. - AustLII
SUPERANNUATION
INDUSTRY (SUPERVISION) ACT 1993 - SECT 288. Legal professional privilege .. (a) under this Act, a person requires a lawyer: (i) to give ..
Untitled
•Specialist estate planning lawyers. •in conjunction with accountant / FP. •Knowledge of succession law, trusts, superannuation, taxation and commercial law ..
Your rights at work
- The Superannuation Guarantee scheme requires employers to pay superannuation ... can be represented by an agent, an industrial organisation or a lawyer ..
Level 1, 290 Coventry Street (PO Box 2085) South Melbourne Vic ..
Dan is recognised as one of Australia's leading SMSF & Estate Planning lawyers. He has worked predominantly in the fields of tax and superannuation over the ..
Labour law for corporate lawyers - Monash University
Labour law for corporate lawyers. .. laws and responsibilities; sources of companies' superannuation rights and obligations to their employees ..
The priority of the trust in the age of superannuation
by LM Butler - 2003 - Employee enefits Lawyers Association). .! I am grateful also for the extension of discounts to conferences held by the Law Council of. Australia Superannuation ..
CONTEMPORARY ISSUES IN AUSTRALLAN SUPERANNUATION -
superannuation lawyers etc who are made necessary by the increasing complexity of the legislation. This complexity increases costs because it make it harder ..
BANKRUPTCY ACT 1966
Creditors, or proxies or attorneys, participating by telephone 64J. .. Consent of Official Receiver to the cashing etc. of a superannuation interest 128J. Power of ..
Members of the School Council - Scotch College > Great Scot
Member of Executive, Nominating, Freeway and Superannuation Policy Committees. Past parent. Pam Marshall Lawyer. Former President of ..
UTS: Superannuation Series - law at UTS
Essential Writing Skills for Lawyers · Initial Public Offerings for ASX Mining .. *Discounts apply for those enrolling in the other superannuation ..
Piercing the "veil of obscurity" – the decision in Hanel v O'Neill
by J Cooper - 2004 - - This view is supported by the Hon Justice R P Austin in a paper entitled, "The Incorporated Superannuation. Trustee", presented for the Superannuation Lawyers ..
The Penthouse, the Porsche or the Pension : Superannuation and ..
by T Henn - 2003 - order to achieve some semblance of equity in the allocation of superannuation as a result of a marriage breakdown. The Attorney-General, Mr Williams in his ..
Narelle Pierce
Narelle joined Brett Davies Lawyers, a Taxation and Superannuation practice in 2004 and now works for Civic Legal, specialising in Superannuation, Trust and ..
Gordon Mackenzie - Schools - Australian School of Business - UNSW
Lawyers Weekly, 232, pp12-15; Mackenzie, G., (2005), 'Superannuation initiatives', paper presented in Taxation for Commercial Lawyers, ..
Clarke v Commissioner of Taxation
superannuation contributions surcharge tax in respect of membership of .. A paper presented by Robert Meadows QC, Solicitor General of Western Australia, ..
1993 Research Publications
Boujos, J. Sex and Age Discrimination in Superannuation Legislation, Law Society of W.A. Superannuation Lawyers Seminar (1993). Dunlop ..
Securing the future: super, shares and shelter
Also sharing their wisdom will be Matthew Tripodi, a partner from Minter Ellison Lawyers, who will speak about common superannuation traps, ..
Superannuation - UNSW Bookshop
Australian Master Superannuation Guide 2010 - 2011. CCH. .. This includes auditors, administrators, lawyers, financial planners and specialist SMSF advisers.
SUPERANNUATION ACT 1916
References to employers etc PART 2 - THE STATE SUPERANNUATION FUND 4. Reconstitution of the Fund 4A. (Repealed) 5. STC required to establish certain ..
What's in a Name? Examining the Consequences of Inter-legality in ..
by MS Donald - (Speech delivered at the National Conference for Lawyers on Superannuation, 'Superannuation 94',. Law Council of Australia, February 1994). 7. De Sousa ..
Academic Positions - Multiple Levels - Position details - UQ Jobs ..
..
of outstanding, socially responsible lawyers who will serve as leaders in their .. plus employer superannuation contributions of up to 17% (total package will ..
Lawyer - Corporate Advisory Group - The Conversation Job Board
Lawyer
- Corporate Advisory Group .. financial services, private equity, corporate recovery, superannuation, corporate governance and energy & resources.
Australia's Mandatory Retirement Saving Policy: A View from the ..
by H Bateman - 2000 - - superannuation schemes first offered by banks and state governments in the 19 th ... professionals such as lawyers, actuaries and marketing specialists.
Buttoning Up Superannuation1
by J Gray - relevance to superannuation, found that "European-American children ... requires lawyers and mediators to represent those, such as young children, who ..
Seminar Papers
(Feb '03), Superannuation for Lawyers A paper presented by LBW & Partners, Chartered Accountants on the New Wave of Self-Managed Super Funds, New ..
This file was downloaded from: http://eprints.qut.edu.au/42566/
by WM Dixon - 2008Dixon, William M. (2008) A superannuation fund as a buyer? The Queens- land Lawyer, 29(2), pp. 65-66. .. buyer was described as a superannuation fund.
taxMATTERS
over twenty years experience in financial services including as a senior superannuation lawyer and as a funds manager lawyer. In addition, he was previously ..
COMMONWEALTH POWERS (DE FACTO RELATIONSHIPS) BILL ..
..
FACTO RELATIONSHIPS SUPERANNUATION INTERESTS The purpose of .. referred to the Standing Committee of Attorneys General on 29 October 2002.
RETIREMENT SAVINGS ACCOUNTS ACT 1997 - SECT 16 Definitions
"annuity" has the same meaning as in the Superannuation Industry (Supervision) .. "lawyer" means a duly qualified legal practitioner and, in relation to a person, ..
Annual Report 1998 : Centre for Actuarial Studies
Knox, D. M., 'A Future Tax Policy for Superannuation', National Conference for Lawyers, Melbourne, February. Knox, D. M., 'Tax Reform and ..
Events - Victorian TAFE Association
Chris Munro, Manager Superannuation Advice, VicSuper; Social Media (5101KB) Patrizia Mercuri, Partner, Lander and Rogers Lawyers; HR ..
imageREAL Capture
Recent new appointments include superannuation lawyer. Anita loannides, family lawyer Jane Tynan, corporate and commercial lawyer Martin. Richardson, tax ..
Alumni Council | Faculty of Business and Economics Homepage | A ..
.. and Product Development, HOSTPLUS Superannuation (BCom/BIS .. Mr Jonathan Elliot Corporate Lawyer, Gadens Lawyers (BCom/LLB ..
Enroll in all three sessions at once and - Client View
..
Essential Writing Skills for Lawyers, Excel – Financial Analysis Certificate, Excel – Financial .. Superannuation Series – All three sessions (Feb/March 2012) ..
Submission to Review into Governance, Efficiency, Structure and ..
"industry associations, superannuation funds, financial institutions, academics, lawyers and other interested parties" in Australia and overseas. However, one ..
Dimity Kingsford Smith | UNSW LAW
..
through the effectiveness of independent directors to whether trust law is still an effective contributor to regulation of occupational superannuation schemes.
Annual Report 2000
Hanrahan, P, 'CLERP 6 and Superannuation'. Paper presented to the Superannuation Lawyers' Association, Melbourne, April 2000. Lindsey, T ..
SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993
..
self-incrimination 29J. Being trustee of a registrable superannuation entity while unlicensed etc. ... Examinee's lawyer may attend 280. Record of examination ..
Great Scot: April 2006:The Scotch College Council in profile
Chairman of the Superannuation Policy Committee. Member of the Finance Committee. Craig Drummond, Campbell Johnston ('67), Lawyer ..
Profiles & Research Interests | Faculty of Law | Bond University ..
Levy is qualified as an accountant, psychologist and lawyer and is a practicing barrister, with particular expertise in the area of tax, superannuation, insolvency ..
Papers/Audio CDs - Family Law
Barry Berger discusses superannuation splitting in family law matters, including: How Courts treat superannuation in property matters;; How superannuation fits ..
Events Calendar | Wills & Estates Conference
Invariably the payment of superannuation death benefits ar. .. This session will offer practical guidance for wills and estates lawyers on how the new provisions ..
Recent Releases
Lawyers
are often tempted to lodge a caveat because their client has simply .. Barry Berger discusses superannuation splitting in family law matters, including: ..
Williams, George --- "The End of the Road for the Superannuation ..
by G WilliamsUnder the Superannuation (Resolution Of Complaints) Act 1993 (Cth), the SCT was granted the power to .. Membership of the SCT is not restricted to lawyers.
UTS: Rule 42 for Property Lawyers - law at UTS
Rule 42 for Property Lawyers. clear. Property law and conveyancing comprises a fundamental part of many legal practices. UTS:Law offers ..
Geelong Lawyers' Collection - Deakin University
.. committees with responsibilities for legislation and in the area of staffing and related matters such as superannuation. A lawyer by profession, ..
County Court Act 1958 - SECT 3 Definitions
..
Australian lawyer has the same meaning as in the Legal Profession Act 2004; .. Act 1984. superannuation contributions surcharge means the superannuation ..
Workplace and employment law - Postgraduate Area of Study ..
This specialisation is relevant to both lawyers and non-lawyers. .. LAW7122 Superannuation law and practice; LAW7212 Australian legal ..
[pic] Superannuation Industry (Supervision) Act 1993 Act No. 78 of ..
82 Part 2B-Registrable superannuation entities 83 Division 1-Object of this Part ... 278 Examination to be in private 337 279 Examinee's lawyer may attend 338 ..
FAMILY LAW ACT 1975
Role of independent children's lawyer 68M. .. Certain instruments not liable to duty PART VIIIB--SUPERANNUATION INTERESTS Division 1--Preliminary ..
Client View
..
Essential Writing Skills for Lawyers, Excel – Financial Analysis Certificate, Excel .. Superannuation Series Session 2: Contributions to Superannuation Funds ..
Canberra Rules: With Super Complaints
by R Griffiths - 1994work for lawyers? In the Beginning. The establishment of the Superannuation Complaints Tribunal is part of a package of measures in the Superannuation ..
imageREAL Capture
Lawyers. SUPERANNUATION SEMINAR. VWL invites you to attend an important free lunchtime seminar entitled "Every- thing you wanted to know about super- ..
PROPERTY LAW ACT 1969
Lease to continue in force until issue decided PART VIII -- Powers of attorney 84. Execution by attorney in his own name 85. .. Superannuation funds etc.
Ansett's Superannuation Fund : A Case Study in Insolvency
by S Ferris - funded from the Superannuation Fund. The Administrators must appear so their legal costs are from the Ansett sale proceeds. Whatever happens the lawyers ..
Client View
..
Essential Writing Skills for Lawyers, Excel – Financial Analysis Certificate, Excel .. Superannuation Series Session 1: Regulatory Requirements and Trustee ..
Police Regulation Act 1958 - SECT 3 Definitions
..
Board established under the Emergency Services Superannuation Act 1986; .. of the Commonwealth; legal practitioner means an Australian lawyer within the ..
On Capacity - Promoting structured pro bono by
5 …patients often require assistance in areas such as superannuation, powers of attorney, and creating wills. Finding the energy and time to deal with these ..
ALRC Issues Paper on Family Violence and Commonwealth
police and lawyers, domestic violence services, accommodation services and .. ADFVC Submission: ALRC Issues Paper on Employment and Superannuation ..
Workshops
Interactive workshops for lawyers developing your knowledge of legal practice areas and/or .. Self Managed Superannuation funds (May 2012) (W12032) ..
Graduates – St. Peter's Girls School
Katie has worked in Superannuation for National Mutual, then Cavendish .. included employment in retail, running a small business and practicing as a lawyer.
UNDERSTANDING YOUR LEGAL RIGHTS
advice, talk to a lawyer. For details ... by a lawyer) and signed by you while you are of sound mind or ... dispute to access the superannuation splitting regime ..
TITLE: "Superannuation – Some Introductory Thoughts" DATE: 23 ..
Australian lawyers in many specialisations, not just superannuation, are struggling to. 'Stay in the Race'. Wherever that phenomenon occurs, I wonder whether it ..
UNSW News - 2011 June
The Centre for Pensions and Superannuation has specifically looked at .. "The NBN deal is almost certain to be a bonanza for lawyers and ..
Events Calendar
Continuing Professional Development (CPD) for Lawyers .. Thursday, 01 March 2012, How to plan for Self Managed Superannuation Funds (SMSFs) upon ..
Research Report 2006 - Law
40+ items – .. WARP Help. Research Report 2006 - Law. Journal Article.
Journal Article
|
Bender, PR, 'Let's get active! The CGT participation exemption', Taxation in ..
|
Butler, LM, 'A 'Torte' of Trustee Standards and Obligations - The Australian ..
|
Rachel Spencer Home Page
Returning to Adelaide, she provided advice on superannuation and tax within .. In particular, Rachel is interested in how media representations of lawyers (both ..
Commercial Law Alumni Profiles
Liaise with clients, prepare superannuation statements, prepare and check lease .. Write memorandums to senior lawyers summarising my findings. Drafting ..
Four myths of family law
by J Wade - 2002 - Family lawyers are often cornered in taxis, elevators and supermarkets by .. maternity leave. ¯ On 28 December 2002 amendments to the Superannuation ..
UNSW Continuing Legal Education Family Law Essentials Topics
Topic 1: Contributions and Superannuation. Speaker: Andrew GIVNEY .. Topic 3: Collaborative Practice - an alternative for all family lawyers. Speaker: Nigel ..
PowerPoint Presentation - University of Southern Queensland
Microsoft Powerpoint - .. business's financial statements, trust accounts, and superannuation funds. Our clients range from small business to local government, clubs, lawyers/law firms, ..
LEC - Subject Pages - Australian Constitutional Law - Useful Links
Constitutional Policy Unit - Commonwealth Attorney-General's .. State Superannuation Board v Trade Practices Commission (1982) 150 CLR ..
Profiling member, industry, industry body and professional body ..
by I Gordon - Superannuation System (The Review) is the latest major public review of Australia's .. and professional bodies, financial planners, accountants and lawyers.
Publications | UNSW LAW
Examining the Consequences of Inter-legality in Australia's Superannuation System' .. of Financial Advice (2009, 2010), International Pension Lawyer (2009).
Serial 127 Statute Law Revision Bill 2007 Mr - AustLII
..
definition lawyer legal practitioner graduate clerk, paragraph (b) section 4, .. Association Associations Legislative Assembly Members' Superannuation Fund ..
FAMILY LAW RULES 20042003 No. 375 - RULE 10.16 Order for ..
Order for superannuation interest. (1) This .. (a): a copy of the draft consent order that the parties intend to apply for, signed by the parties or the parties' lawyers; ..
Current Issues in Commercial & Property Practice
Superannuation Funds (SMSF's) and in particular, the ability to .. The paper also addresses Powers of Attorney issues for SMSF's and Estate ..
Proxy Voting Trends: Funds Managers in the United States of ..
by K Watt - 2003 - - Australian superannuation funds are rapidly growing in size, largely ... 41 VE Schonfeld and TMJ Kerwin, Organization of a Mutual Fund The Business Lawyer; ..
Successful Ageing Seminar archive 2011
Matthew Tripodi a Partner and superannuation expert from Minter Ellison Lawyers dealt with the importance of proper estate planning and highlighted the ..
The Lawyers' Lawyer
was a top lawyer, it was obvious . . . . Police Promotions Appeal. Board . Superannuation ReviewBoard .. and many others. In recentyears, David acted as lead ..
Corporate, Commercial & Taxation Law Specialisation | UNSW LAW
..
EU: Economic & Trade Law · European Business Law · Finance for Lawyers .. Fraud, Forgery and Dishonesty · Funds Management, Superannuation and ..
Australian Lawyers and Social Change S. Stuart Clark
First, lawyers and the legal system have a vital role to play in achieving social .. by a broad range of shareholders who include superannuation funds, pension ..
IMPROVING THE GOVERNANCE OF SUPERANNUATION FUNDS
Inversys Australia Superannuation Fund Pty Ltd v Austrac Investments Limited [2006]VSC 112. 22. Attorney General (Commonwealth) v Breckler (1999) 197 ..
SHORT CHANGED: CONFLICTED SUPERSTRUCTURES
by A Asher - 2004 - - Australian superannuation funds do charge significantly different fees. Some of ... In Spitzer (2004), the New York attorney general who has successfully ..
Manner and Form
Hence, while most lawyers do not understand manner and form, it is ... 35 See, for example, the Parliamentary Contributory Superannuation Act 1971 (NSW), ..
The shape of things to come:
14th Annual Colloquium of Superannuation Researchers ... required, but some with cheaper lawyers and/or an enthusiasm for do it yourself managed to do it ..
