A guidebook for small superannuation funds / Insurance and Superannuation Commission
- Bib ID:
- 978983
- Format:
- Book
- Author:
- Australia. Insurance and Superannuation Commission
- Description:
-
- Canberra : Australian Govt. Pub. Service, c1996
- v, 21 p. ; 25 cm.
- ISBN:
- 0644463627
- Full contents:
-
- [1]. What rules apply to superannuation funds?
- [2]. Different treatment of excluded superannuation funds
- [3]. Setting up an excluded superannuation fund
- The trust deed
- Appointing a trustee
- How does a trust become a superannuation fund?
- Corporations basis
- Pensions basis
- What is an allocated pension/annuity?
- [4]. What rules do trustees have to follow?
- Sole purpose test and payment of benefits
- Ownership and payment of benefits
- [5]. Information to be provided to members
- [6]. Investment rules which apply to excluded funds
- Investment strategy
- Investment restrictions
- Lending to members
- Acquisition of assets from members or relatives
- Borrowing by superannuation entities
- Investments to be on an 'arm's length' basis
- Inhouse assets
- Sole purpose test and investments
- [7]. Who can help you with fund investment decisions?
- Investment management arrangements
- Investment products
- Trustee exercise of discretion/direction
- [8]. Documentation requirements
- Fund record-keeping requirements
- Annual returns
- [9]. Audit
- [10]. What happens if your fund ceases to be 'excluded'?
- [11]. Need further information
- Notes:
- "The guidebook is for trustees and advisors of superannuation funds with fewer than five members. It sets out the rules that apply to these funds and the ISC's approach to the administration of the SIS legislation"
- Subject:
- Also Titled:
- Small super funds
- Terms of Use:
- Commonwealth of Australia 1996.
- Copyright:
-
In Copyright
You may copy under some circumstances, for example you may copy a portion for research or study. Order a copy through Copies Direct to the extent allowed under fair dealing. Contact us for further information about copying.
Copyright status was determined using the following information:
- Material type:
- Literary Dramatic Musical
- Published status:
- Published
- Publication date:
- 1946
Copyright status may not be correct if data in the record is incomplete or inaccurate. Other access conditions may also apply. For more information please see: Copyright in library collections.
Request this item
Request this item to view in the Library’s reading room.
Loading...
Feedback
Similar items
- Provisions of the Superannuation Legislation Amendment (Choice of Superannuation Funds) Bill 2002 / Select Committee on Superannuation
- Roundtable on choice of superannuation funds / Senate Select Committee on Superannuation and Financial Services
- Report on the Choice of Superannuation Funds (Consumer Protection) Bill 1999 / Senate Select Committee on Superannuation and Financial Services
- The Trustee guidebook to superannuation : the role of superannuation trustees under the Superannuation Industry (Supervision) legislation / Insurance and Superannuation Commission
- Government response to the Senate Select Committee on Superannuation and Financial Services report on the Enforcement of the superannuation guarantee charge / Senate Select Committee on Superannuation and Financial Services