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本主题看谁能把钱投入到退休金和支配多少规则可以进入养老基金。它还认为，各种税收问题贡献养老金。本课题的另一个方面是通过提供少量的资金和账户，持有保管人什么都不做，但他们的退休金利益转移到另一个基金，当他们离开岗位的时候同样可以享受到。This topic looks at who can put money into superannuation and the rules that govern how much can go into superannuation funds. It also considers various taxation issues concerned with contributions to superannuation. https://www.51lunwen.org/financeandaccounting/ A further aspect of this topic is to look at the protection offered to small amounts held in funds and the safekeeping of accounts when people do not do anything about transferring their superannuation benefits to another fund when they are leaving a job.

Learning objectives学习目标

After studying this topic you should be able to:
outline the reasons why people should contribute to superannuation
explain who is able to contribute to superannuation
describe the rules concerned with making contributions to superannuation and the associated taxation issues
explain the meaning of salary sacrifice
outline the compulsory superannuation scheme
describe the Government Co-contribution rules
calculate the rebate for spouse contributions
describe the protection measures for small account holders
have an understanding of the benefits of the withdrawal and re-contribution strategy
be able to advise clients on the benefits of making concessional and non-concessional contributions
be able to advise clients on how to maximise their contributions to superannuation.

The matter of contributions待遇问题

As indicated earlier, superannuation funds provide the means of building up assets to fund retirement benefits for members. These benefits are paid either as pension (after age 55) or a lump sum (when the member ceases work after meeting a condition of release).
Contributions to superannuation funds are received from employers, employees, and self-employed persons. Those contributions are pooled within the funds and invested in order to meet payments of benefits to members when they fall due.
As stated in Topic 1:
It is the expectation of the Australian Government that while the age pension safety net will remain in place, superannuation will form a larger portion of the post-retirement income of many Australians.
Hence there is a greater onus placed on the individual to take care of and contribute towards their post-retirement income.

Who can contribute?哪些人可以享受到待遇

Refer to AMSG Chapter 6 for this part of the topic.
The rules relating to who can contribute to superannuation are based on age.
Up to age 65 contributions can be made on your behalf by yourself, your eligible spouse and employer
From age 65-75 a work test must be satisfied (except for SG contributions).
Historically, people were only eligible to contribute to superannuation or have money contributed on their behalf if they satisfied an employment test. However, the nexus between superannuation contribution and work has gradually been broken down. Now anyone under age 65 is able to make contributions or have contributions made on their behalf without having to meet a work test. However, those between ages 65-75, will have to meet a work test if they wish to make superannuation contributions. This test involves 本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。