长期财富增长计划课件.ppt

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1、Lecture3INTRODUCTIONTOSUPERANNUATIONOverviewWhatisSuperannuationHistoryofSuperContributionRulesRegulatoryBodiesLegislationFundStructureRoleofProfessionalsInvestmentAdministrationIntroductionThereareanumberofwayspeoplecansavefortheirretirement;forexample,apersonmayinvestinsharesorproper

2、tyorusetheproceedsfromthesaleofabusiness,orsaveforretirementthroughsuperannuationSuperannuationisalong-termsavingsmethoddesignedtoprovidemoneytoliveoninretirementHistorySuperannuationinAustraliacanprobablybetracedbacktothemid-1800s.Atthattime,superannuationwasprovidedtosenioremployeeso

3、fbanksandinsurancecompanies.Thelargeindustrialcompaniesbeganprovidingsuperannuationtosenioremployeesinthe1940s.History(Cont’)Itwasnotuntilthe1980swhenindustrialawardsrequiredthatanemployercontributeaminimumamountofsuperannuationforemployees.Becauseofthedifficultieswithenforcingawardsan

4、dbecausenotallemployeeswerecoveredbyanaward,thegovernmentintroducedthesuperannuationguaranteesystemin1992.SuperannuationhasgonethroughThreeMainStagesPre1988GovernmentEmployeesSeniorExecutives1988ProvisionsExtendedViaAwardprovisionsTradeUnion1992IntroductionoftheSGContinuousChangeHistor

5、y(Cont’)2005SuperannuationChoiceTransitiontoretirementSuperannuationSplittingChangestoSMSFJuly2007MajorChangesContributionLimitsAbolitionofRBL’sTaxationChanges(NilTaxover60)ChangestopensionrulesWhatisSuperannuation?SavingsStructurePurposeTaxAdvantagesAccessSecondLargestAssetownedByAust

6、raliansStagesofSuperSuperannuationhasthreemainstagesContributionsAccumulationBenefits/WithdrawalContributionsThecontributionsstageusuallyinvolvescashbeingpaidintothesuperannuationfundforitsmembers.Contributionsmaybemade:byanemployerforemployees;byemployees;bypeoplewhodonotreceivesupera

7、nnuationsupport,forexample,self-employedpeopleandthosewhoreceiveincomesolelyfrominvestments;foraperson’sspouse;forchildrenunder18;Byanyoneunderage65(orupto75ifcertainworktestsaremet);orbythegovernmentasaco-contributionAccumulatingSuperIfyouarebetweentheagesof18and70andearnatleast$450