King & Wood Mallesons

Asia-Pacific 100 position: 2

Be prepared — superannuation obligations increase 1 July 2013

In March 2012, the Federal Government enacted the Superannuation Guarantee (Administration) Amendment Act 2012. The act introduces important changes to employer superannuation obligations, effective 1 July 2013. Further changes will flow through in subsequent years. These are outlined in this brieing.

The Act increases the amount of minimum SG contribution an employer is required to make in relation to each employee.

At present, the minimum SG contribution required is 9% of the relevant employee’s salary or wages, up to the “maximum SG contribution base”…

If you are registered and logged in to the site, click on the link below to read the rest of the King & Wood Mallesons briefing. If not, please register or sign in with your details below.


Sign in or Register to continue reading this article

Sign in


It's quick, easy and free!

It takes just 5 minutes to register. Answer a few simple questions and once completed you’ll have instant access.

Register now

Why register to The Lawyer


Industry insight

In-depth, expert analysis into the stories behind the headlines from our leading team of journalists.


Market intelligence

Identify the major players and business opportunities within a particular region through our series of free, special reports.


Email newsletters

Receive your pick of The Lawyer's daily and weekly email newsletters, tailored by practice area, region and job function.

More relevant to you

To continue providing the best analysis, insight and news across the legal market we are collecting some information about who you are, what you do and where you work to improve The Lawyer and make it more relevant to you.

Analysis from The Lawyer

View more analysis from The Lawyer


Level 61, Governor Phillip Tower
1 Farrer Place
NSW 2000

Jurisdiction: PRC/Australia
No. of offices: 19
No. of qualified lawyers: 1,634