Terms of reference
Conduct of the inquiry
Acknowledgement
Structure of the report
Background
  Defining older people
  Demographic change and economic and social challenges
  The significance of cost of living rises for older people
Conclusion

Asset accumulation
  Realisation and conversion of asset value
Debt levels
  Dependents and financial pressures later in life
  Reverse mortgages and equity conversion
Conclusion

Superannuation savings
  The importance of employment patterns
Pension provisions
  The increase in partial-pension recipients
Indexation of retirement benefits
  Pension indexation
     Effect of indexation linked to earnings
     The suitability of CPI indexation
  Indexation of other retirement benefits
The adequacy of income levels for older people
  Measures of retirement income adequacy
  International comparisons of pension systems
The second world of retirement
  The plight of the single pensioner
     Single women
     Pensioners that suffer the loss of a partner
Additional payments and taxation benefits
Conclusion

Available concessions
  Inter-state reciprocity for public transport
  Indexation of the Commonwealth Seniors Health Card
The importance of concessions
Declining value of concessions
Conclusion

Rising cost pressures across the community
Expenditure patterns of older people
  Higher proportional expenditure on basics and essentials
Groceries and food
Transport costs
  Rural and regional retirees
  Consequences of high transport costs
Housing costs
  Private rental accommodation
     Consequences of rental stress
  Social housing
  Home ownership costs
Household utilities
  Consequences for older people of rises in utility costs
Health care and medical expenses
  The importance of health costs for older people
  The Pharmaceutical Benefits Scheme
  Accessing medical care
     Private health insurance
     Waiting times
     Access to services in rural and regional areas
     Cost of transport
  Preventative health care and nutrition measures
Dental care
  Accessibility and affordability of dental care
  Importance of adequate dental care
The Goods and Services Tax
Conclusion

Quality of life and aged care
  In-home residential care
  Residential aged care
Caring responsibilities
  Costs of care
  Government caring benefits
Community participation
  The role of technology
  Single retirees
  Volunteer work in non-government organisations
  Rises in transport costs
Conclusion

Pension reform
Superannuation initiatives
  Accessibility of benefits of superannuation reforms
  Possible additional reforms proposed during the inquiry
Labour market participation
  Government initiatives to improve participation rates
  Managed or phased retirement
  Early retirement and vulnerable groups
     The groups vulnerable to early and involuntary retirement
     The need for investment in retraining and re-skilling older workers
Health and medical assistance
  The Pharmaceutical Benefits Scheme
Conclusion