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Morgan no rebates. Cristina Kellie no rebates. Robyn David no rebates. Deborah Irene. Pension increases subject to twice yearly increases, in May and November. Base pension for those aged 70 and over subject to an incomes test. Claims for wage increases were to be restricted to movements in the CPI.

Hawke Labor Government expressed support for the principles of employee superannuation. The May Economic Statement began the process of reform of the taxation of superannuation. Economy Ministerial statement , P. Keating , 19 May Regarded as a world first. A number of other similar funds established in the following years- These funds are called Industry Funds. ACTU website. Age pension assets test reintroduced.

Family home excluded. Renegotiation of the Accord identified superannuation as a key issue. National Wage Case June Agreement endorsed by the Conciliation and Arbitration Commission February Employer groups, including the Confederation of Australian Industry, challenged the Commission s decision in the High Court, claiming that superannuation was not an industrial matter within s. High Court ruled in favour of the Conciliation and Arbitration Commission. National Wage Case established guidelines to require new industry superannuation schemes to conform to Commonwealth operational standards.

National Wage Case Reason for Decision. Operating standards were prescribed for the vesting of benefits from employer and employee contribution; preservation of benefits until age 55; more member involvement in the control of superannuation funds; security of members benefits. Occupational Superannuation Standards Act Hawke Government statement Reform of the Taxation of Superannuation contained measures to bring forward payment of superannuation taxation liabilities by introducing a tax on contributions and reducing tax on benefits.

Reasonable Benefits Limits introduced. The Government's retirement income policy statement established a policy in Australia based on the "twin pillars" of the age pension and private superannuation, specifically rejecting the option of a National Superannuation Scheme. In the Budget, Treasurer John Kerin announced that from 1 July , under a new system to be known as the Superannuation Guarantee SG , employers would be required to make superannuation contributions on behalf of their employees.

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Budget speech , 20 August Senate Select Committee on Superannuation presents its first report. This Senate Committee, in various forms, reviewed and issued reports on various superannuation issues up to the end of the 40 th Parliament Many of these reports led to significant changes in the superannuation system. Safeguarding Super The Regulation of Superannuation. Employers were required to make prescribed contributions on behalf of their employees to a complying superannuation fund.

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Superannuation Guarantee Administration Act , no. Superannuation Industry Supervision Act , no. World Bank endorses Australia s three pillar system for the provision of retirement income as world s best practice. FitzGerald report advocates increasing household savings via superannuation, but recommends that national savings be increased by increasing public sector savings. Superannuation s role in increasing national savings no longer seen as important. This is a significant change in the policy rational for superannuation system. Pension age for eligible women to be raised to 65, in a phased process.

Social Security Legislation Amendment Act no. In the budget speech Treasurer Ralph Willis outlined plans to pay previously announced tax cuts into employee s superannuation funds. Government to make matching contributions.


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  • The principal of matching government superannuation co-contributions established. Shadow Treasurer Peter Costello called for employee choice and for funds to compete for business. APRA Insight Budget speech 20 August Wallis Financial System Inquiry, established by Treasurer Costello in May , advocated superannuation choice and other changes to the superannuation system.

    Wallis Financial System Inquiry. Maximum age for SG contributions increased from 65 to Retirement Savings Accounts Act , no. Taxation Laws Amendment Act No. Limited access to superannuation possible on compassionate grounds. Limited access to superannuation possible if member is in severe financial hardship. This is defined as being in receipt of commonwealth income support for a continuous period of 26 weeks or a cumulative period of 39 weeks.

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    Age pension means test for retirement income streams revised. Pension Bonus scheme introduced. A person could accrue a pension bonus payment by deferring claiming the pension while still working. Australian Prudential Regulation Authority established on 1 July APRA is the lead superannuation regulator. The Australian Securities and Investments Commission also took a significant role in the regulation of superannuation.

    The Australian Taxation Office continued to carry out some regulatory functions and administer the superannuation taxation legislation. The Insurance and Superannuation Commission ceases to operate on the same date. These changes were in response to the recommendations of the Wallis Inquiry. Australian Prudential Regulation Authority Act , no Superannuation Legislation Amendment Act No. Financial Services Reform Act is designed to be a single licensing and disclosure approach for all financial services, including superannuation. Commenced in March Financial Services Reform Act , no.

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    Maximum age for superannuation contributions increased from 70 to 75 for people working at least 10 hours a week. Temporary residents permanently departing Australia may withdraw their accumulated superannuation benefits before their preservation age. This does not apply to New Zealand residents. Superannuation assets able to be divided between the parties in a marriage breakdown. Superannuation co-contributions policy takes effect in respect of personal or undeducted contributions made after this date.

    On 25 February , the Treasurer released A more flexible and adaptable retirement income system as part of Australia s Demographic Challenges announcement. Amongst other things this report proposed to allow access to a person s superannuation, in the form of an income stream, before they had left the work force i. A more flexible and adaptable retirement income system.