This report has been prepared by Darren McShane, at the request of the ASIC, following its announcement of an external expert review of Regulatory Guide 97, Disclosing fees and costs in PDSs and periodic statements (RG 97).

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

This report addresses the question of how superannuation trustees can ensure that they are investing their assets for the public good — in particular how to fund public infrastructure.

This paper provides information on the interactions of Aboriginal and Torres Strait Islander people with financial institutions, including banks, insurers and superannuation funds.

Analysis shows that workers in the gig economy tend to have lower wages than employees. They also often miss out on a number of other benefits. Further, their classification as independent contractors has implications on their tax status and superannuation. This research note examines how these issues are being addressed in a variety of jurisdictions.