This paper provides a summary of major financial system reforms over the past twenty-five years, focussing primarily on regulatory reforms affecting superannuation funds.

The ABN system was originally introduced in 2000 to provide a unique identifier for businesses to use when dealing with government, and to support the introduction and administration of the Goods and Services Tax (GST). However, the value and meaning of an ABN within the community has expanded over time, with the ABN now considered...

The federal government welcomes stakeholder feedback on the exposure draft legislation and associated explanatory materials. In addition, this accompanying consultation paper outlines key areas where the government requests specific feedback on the implementation of the reforms.

This paper was prepared in response to a request made by the Royal Commission.The issue of natural disaster insurance has been examined extensively in a series of inquiries in recent years. The matters that have been subject to scrutiny fall into two broad (and somewhat overlapping) categories: availability and affordability of natural disaster insurance, and...

The federal government has released for public consultation two draft proposals that would provide victims of crime with access to a perpetrator’s superannuation in certain circumstances.