Super Guarantee: Its Track Record

Super Guarantee: Its Track Record

February 1995

© Commonwealth of Australia 1995

ISBN 0 642 22515 X

N.B. All files are in PDF format. To view or print the report, you will require the Acrobat PDF reader®, which can be downloaded free of charge from Adobe.

View the report as a single document - (PDF format) - 4 914 KB

View the report as separate downloadable parts:


Part One: Background

Chapter One: Introduction (PDF format)

Chapter Two: Retirement Income Policy (PDF format)

Chapter Three: Some General Observations (PDF format)

Part Two: Tiny Sums, Big Problem: The Small Amounts Problem

Chapter Four: The Origin of Small Amounts (PDF format)

Chapter Five: Small Amounts, Fees and Charges (PDF format)

Chapter Six: Multiple Small Accounts (PDF format)

Chapter Seven: Threshold, Preservation and Contributions Tax (PDF format)

Chapter Eight: Other Initiatives (PDF format)

Chapter Nine: Super Savings Accounts (PDF format)

Chapter Ten: Interaction between SG and Award Superannuation (PDF format)

Chapter Eleven: Coverage and Compliance (PDF format)

Chapter Twelve: An Alternative, an Addition and Education (PDF format)


Appendix A: List of Written Submissions (PDF format)

Appendix B: List of Witnesses at Public Hearings (PDF format)

Appendix C: Terms of Reference (PDF format)

Appendix D: List of Rulings and Determinations issued by the Australian Taxation Office (PDF format)

Appendix E: List of Committee Reports (PDF format)