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如今想专注于改变自我管理的养老金基金，那些直接从法律的产生受到其他行政的影响已经被列为超级简化整体方案的一部分。这些变化将有助于提高我们的监管范围，提高我们的自我管理养老金基金市场，并发挥重要的作用。我建议我们做这两部分–第一部分的会议，我将集中在法律和行政的变化。Today I want to focus on the changes for self managed superannuation funds – both those directly resulting from the law butalso other administrative impacts that have been included as part of the overall package of Super Simplification. Thesechanges will help us to increase our regulatory scope and enhance the role we play in the self managed superannuation fundmarket. I propose that we do this in two parts – the first part of the session I will focus on the legal and administrativechanges.https://www.51lunwen.org/fm/ I will stop then and see if you have any questions or comments. The second part of this session will start to sharewith you some of the tools and help products we propose to put in place to support trustees and auditors of self managedfunds.

statistics数据

Given some of the changes in the self managed superannuation fund market I thought it would be worthwhile taking amoment to update you on the most recent statistics.There has been some media attention recently about high registration figures for self managed funds. The actual increase inregistration numbers since the budget announcement has been around 20% higher than average registrations over the lastfew years.One point of interest is that in the past couple of months there have been a higher number of registrations lodged without theassistance of tax agents.Although we are not yet clear on why this change of pattern, it could be that a larger number of new funds are using theservices of administrators, or are establishing funds themselves.You’ll notice from the chart that we had a large increase in May 2006, high levels continued until around August and then theyfell back to normal levels which have been traditionally around 1,800 per month for the last few years.

Contribution caps

The caps have been a prominent topic in the media. The legislation (currently awaiting royal assent) provides that from 1 July2007, before tax (concessional) contributions will be limited to $50,000 per annum. A transitional period (beginning in the2007-08 year and finishing in the 2011-12 year) will be available for those aged over 50. Contributions of up to $100,000 perfinancial year can be made during this time.From 1 July 2007 employers will also be able to generally claim a full deduction for all super contributions on behalf ofemployees less than 75 years of age. Self-employed people will generally be able to claim a 100% deduction from 1 July2007 as well. The legislation also provides for further changes for post tax (non-concessional) contributions. From 1 July 2007people under 65 can make post tax contributions of up to $150,000 in one year. For anything more, the legislation will allow a‘bring forward’ of up to 3 years of post tax contributions in one year as long as the following 2 years do not breach the ‘bringforward’ cap. The law will allow up to $450,000 at once, but no more over the following two years. For example, Ms Citizencontributes $450,000 into her superannuation fund in the 2007-08 year, she wouldn’t be able to contribute anything againuntil the 2010-11 year.The transitional cap for non-concessional contributions of $1 million will apply from 10 May 2006 to 30 June 2007. It’simportant to note that the Government Co-contribution is not counted 本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。