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Superannuation

Treasury advises Government on all aspects of retirement income policy, including superannuation and Age Pension policies, and on the adequacy of retirement incomes. This includes modelling of the implications of demographic trends and Government policy on households, as well as Government revenue and expenditure.

Consultations

  •  - ClosedExposure Draft

    The Superannuation Regulations listed below are approaching their sun-setting dates: the Superannuation (Self-Managed Superannuation Funds) Supervisory Levy Imposition Regulations 1991 (1 October 2018) [Exposure Draft PDF | DOC | Explanatory Statement DOCX]; the Superannuation (Self-Managed Superannuation Funds) Taxation Regulations 1999 (1 April 2019) [Exposure Draft PDF | DOC | Explanatory Statement DOCX]; and the Small Superannuation Accounts Regulations 2002 […]

  •  - ClosedConsultation Paper

    The Treasury is seeking submissions regarding exposure draft regulations that support the transfer the early release of superannuation function to the ATO. Currently, a notice of authorisation for the early release of superannuation benefits on compassionate grounds is only able to be given to the applicant, meaning to verify the notice superannuation trustees would need […]

  •  - ClosedExposure Draft

    The Treasury is seeking submissions regarding exposure draft legislation to ensure that a reversionary Transition to Retirement Income Stream (TRIS) will always be allowed to automatically transfer to eligible dependants upon the death of the primary recipient. Currently, a reversionary TRIS requires that the dependant beneficiary satisfies a condition of release before the benefits are […]

View all superannuation consultations