《长期财富增长计划》PPT课件

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1、Lecture3INTRODUCTIONTOSUPERANNUATIONOverviewWhatisSuperannuationHistoryofSuperContributionRulesRegulatoryBodiesLegislationFundStructureRoleofProfessionalsInvestmentAdministrationIntroductionThereareanumberofwayspeoplecansavefortheirretirement;forexample,apers

2、onmayinvestinsharesorpropertyorusetheproceedsfromthesaleofabusiness,orsaveforretirementthroughsuperannuationSuperannuationisalong-termsavingsmethoddesignedtoprovidemoneytoliveoninretirementHistorySuperannuationinAustraliacanprobablybetracedbacktothemid-1800s.

3、Atthattime,superannuationwasprovidedtosenioremployeesofbanksandinsurancecompanies.Thelargeindustrialcompaniesbeganprovidingsuperannuationtosenioremployeesinthe1940s.History(Cont’)Itwasnotuntilthe1980swhenindustrialawardsrequiredthatanemployercontributeaminimu

4、mamountofsuperannuationforemployees.Becauseofthedifficultieswithenforcingawardsandbecausenotallemployeeswerecoveredbyanaward,thegovernmentintroducedthesuperannuationguaranteesystemin1992.SuperannuationhasgonethroughThreeMainStagesPre1988GovernmentEmployeesSen

5、iorExecutives1988ProvisionsExtendedViaAwardprovisionsTradeUnion1992IntroductionoftheSGContinuousChangeHistory(Cont’)2005SuperannuationChoiceTransitiontoretirementSuperannuationSplittingChangestoSMSFJuly2007MajorChangesContributionLimitsAbolitionofRBL’sTaxatio

6、nChanges(NilTaxover60)ChangestopensionrulesWhatisSuperannuation?SavingsStructurePurposeTaxAdvantagesAccessSecondLargestAssetownedByAustraliansStagesofSuperSuperannuationhasthreemainstagesContributionsAccumulationBenefits/WithdrawalContributionsThecontribution

7、sstageusuallyinvolvescashbeingpaidintothesuperannuationfundforitsmembers.Contributionsmaybemade:byanemployerforemployees;byemployees;bypeoplewhodonotreceivesuperannuationsupport,forexample,self-employedpeopleandthosewhoreceiveincomesolelyfrominvestments;forap

8、erson’sspouse;forchildrenunder18;Byanyoneunderage65(orupto75ifcertainworktestsaremet);orbythegovernmentasaco-contributionAccumulatingSuperIfyouarebetweentheagesof18and70andearnatleast$450