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Superannuation

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Super funds
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Super co-contribution: performance to date


Leslie Nielson finds that the co-contributions scheme has delivered a number of benefits - in particular, that low income employees, particularly women, appear to have gained significant contributions to their superannuation fund balances - and that these benefits will compound over time via increased investment earnings. However, the scheme is not necessarily a panacea for...
Report

Superannuation ready reckoner: taxation, preservation, self-managed superannuation funds and social security rules for 2005-06


Leslie Nielson provides a simple, easy to use summary of superannuation taxation and preservation rules.
Report

Superannuation ready reckoner: taxation and preservation rules for 2004-05


This research brief, updated for the 2004-05 financial year, and now including additional material on co-contributions, self managed superannuation funds and the social security assessment of superannuation, is designed to provide readers with a 'ready reckoner' - a simple, easy to use summary of superannuation taxation and preservation rules.
Report

Superannuation ready reckoner: taxation and preservation rules for 2003-2004


This paper by Graeme Selleck, updated for the 2003-04 financial year, is designed to provide readers with a 'ready reckoner' - a simple, easy to use summary of superannuation taxation and preservation rules. It includes summaries of the latest changes to the superannuation system by the government, as well as the government's remaining proposed change...
Report

Choice of superannuation fund: are the financial planners ready?


During the 1996 federal election the Coalition announced that it would legislate to allow employees to choose where their superannuation contributions were paid (choice of fund). The current choice of fund bill is the third attempt to implement the 1996 election announcement. The Australian Securities and Investments Commission, in conjunction with the Australian Consumers Association...