Each year The Superannuation Handbook is fully revised and updated to reflect the many changes to superannuation rules, the ways you can save for retirement and the best way to eventually access your savings without it costing you thousands in fees. It includes information on the myriad changes that have been recently proposed and come into effect after July 1, including the changes that effect self-managed superannuation funds and small business owners. Comprehensive single-volume reference on all aspects of superannuation, from established expert authors Now in its sixth year of publication Published each year in August so that the latest changes to super, including those announced for the May Federal Budget, are covered Plain-English, concise explanations and over 100 practical examples to illustrate money-saving, wealth-creating strategies Barbara Smith won an Order of Australia in 2006 for her contribution to the Australian financial services industry, reinforcing her reputation as a trusted and reputable adviser and commentator

Table of Contents:
List of abbreviations vii Preface Understanding superannuation ix Part I Superannuation issues for everyone 1 Superannuation issues you need to know about 3 2 Who is your superannuation provider? 9 3 Planning for your superannuation needs 21 4 It’s never too early to plan for retirement 35 5 Investment basics 45 6 Incentives for low income earners 61 Part II Superannuation issues for employees 7 The superannuation guarantee and employees 77 8 Salary sacrifi ce and superannuation 85 9 Choosing a fund and investment option 93 10 Superannuation contributions and tax issues 105 Part III Superannuation issues for employers 11 Making superannuation contributions for your employees 121 12 Choice of fund — the employer’s perspective 135 Part IV Superannuation issues for the self-employed, investors and higher income earners 13 Contributions for the self-employed and investors 143 14 Capital gains tax small business exemptions and concessions 149 15 Self managed superannuation funds 157 Part V Employer payments on termination of employment and superannuation payments 16 Employer payments on termination of employment 167 Part VI Leaving a job and getting your benefi ts 17 When can superannuation be accessed? 187 18 Superannuation lump sums 195 Part VII Superannuation, retirement and tax strategies 19 Retirement funds 221 20 Strategies to increase superannuation and save tax 249 Part VIII Superannuation issues for couples, singles and women 21 Superannuation issues for couples 263 22 Superannuation issues for women and single people 285 Part IX Superannuation reforms and where to get help 23 Superannuation reforms and changes 293 24 Where to get help 299 Glossary 311 Index 321