The 20th edition of Australian Superannuation Legislation reflects the numerous recent changes to superannuation law and is essential for the bookshelf of any superannuation practitioner. It ensures readers are up to date with the numerous changes to superannuation law since the last edition, including: •amendments to ensure that individuals whose superannuation benefits are subject to an involuntary transfer are not adversely affected by the transfer, •look-through treatment for limited recourse borrowing arrangements entered into by superannuation funds and •removal of the obligation for employers to offer a choice of superannuation fund to temporary resident employees. The book contains all the essential legislation affecting superannuation funds, members and trustees, together with a summary of 2015 amending Acts and Regulations to superannuation, tax and related laws. It also contains proposed and draft legislation affecting superannuation.