"With the many and ongoing changes to superannuation regulation and taxation, staying up to date is crucial. The Australian Master Superannuation Guide is a practical first reference that provides practitioners with the specific information and tools needed to work efficiently and confidently. The 26th edition of the Guide provides, a clear analysis of the law through in-depth commentary based on a thorough examination of superannuation and tax legislation. References to official rulings and court and tribunal decisions an "instant reference" chapter with updated rates, thresholds and checklists and cross-references to additional information found in other Wolters Kluwer services. The Guide discusses all major superannuation developments to 1 July 2022. It also incorporates commentary on proposed but not yet implemented changes."-- Wolters Kluwer CCH Website.