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  •     9 September 2010   RESEARCH PAPER NO. 3, 2010-11, ISBN 1834‐9854 Superannuation 2010-2011  Leslie Nielson  Economics Section  Executive summary  This paper, updated for the 2010-11 financial year, is designed to provide readers with a summary  of superannuation taxation, contribution, preservation and payment rules, and covers amongst  others, the following topics:  • the taxation of superannuation contributions and benefits  • the  level  of  superannuation  contributions  that  employers  must  make  (Superannuation  Guarantee) (SG)  • the ability of superannuation fund members to direct contributions and benefits to different  funds,  such  as  choosing  the  destination  fund  for  the  SG  contributions  made  on  their  behalf  (Choice rules)  • the government co‐contributions scheme for low income earners  • the ability to split superannuation contributions with a person’s spouse  • taxation of superannuation fund income  •
    Date: 09/09/2010 - Collection: Publications - ID: library/prspub/200004 - Source: RESEARCH PAPERS (ECONOMIC... - Author: NIELSON, Les

  • Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament RESEARCH PAPER www.aph.gov.au/library 4 September 2009, no. 4, 2009-10, ISSN 1834-9854 Superannuation 2009-2010 Leslie Nielson Economics Section Executive summary • Following is a technical document on the operation of the Australian superannuation system and
    Date: 04/09/2009 - Collection: Publications - ID: library/prspub/FSLU6 - Source: RESEARCH PAPERS (ECONOMIC... - Author: NIELSON, Les

  • Parliament of Australia Department of Parliamentary Services Parliamentary Library RESEARCH BRIEF Information analysis and advice for the Parliament 16 March 2006, no. 12, 2005-06, ISSN 1832-2883 An adequate superannuation-based retirement income? The ability of the current retirement-income system to produce an adequate retirement income is in some doubt. It has
    Date: 16/03/2006 - Collection: Publications - ID: library/prspub/I16J6 - Source: RESEARCH BRIEFS (ECONOMIC... - Author: NIELSON, Les

  • Date: 25/11/1994 - Collection: Publications - ID: library/prspub/28020 - Source: BACKGROUND PAPERS (ECONOM... - Author: REID, Michael

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