View the report as separate downloadable parts:

Members

Acronyms and abbreviations

Chapter 1—Introduction

  Referral of the inquiry
  Purpose of the Bill
  Background
  Provisions of the bill
  Schedule 2 Addressing underperformance in superannuation: Annual performance assessment/test and YourSuper comparison tool
  Schedule 3—Best financial interests duty
  Commencement
  Legislative scrutiny
  Financial impact
  Compliance cost impact
  Regulation Impact Statement
  Human rights implications
  Conduct of the inquiry
  Structure of the committee's report
  Acknowledgements

Chapter 2—Views on the bill

  Views relating to Schedule 1 of the bill—Single default account
  Views relating to Schedule 2 of the bill—Annual performance test
  Views relating to Schedule 2 of the bill—YourSuper comparison tool
  Views on Schedule 3—Best financial interests duty
  Regulations not yet available
  Regulation Impact Statement (RIS)
  Commencement of the Act

Dissenting Report : Labor Senators

  Introduction
  Concerns relating to the bill as a whole
  Concerns relating to the stapling measures in Schedule 1
  Concerns relating to the performance measures in Schedule 2
  Concerns relating to the best financial interests duty in Schedule 3
  Conclusion

Appendix 1—Submissions and additional information

Appendix 2—Public hearings and witnesses