DIY Super For Dummies, 3rd Australian Edition

Index

15 per cent contributions tax, 68

15 per cent earnings tax, 236

15-year exemption, 180

$58,000 a year, wanting more than, 52–53

50 per cent asset reduction, 180

50 per cent CGT concession, 180

6C Challenge, 13–18

60

retiring on or after, 252–253, 256

retiring before, 252, 254–256

20 September 2007, retiring before, 280

• A •

absence of government financial assistance, 132

accessing super benefits, conditions for, 257

account-based pension, activating, 276–277

account-based pension calculator, MoneySmart, 56

account-based pension/income stream, 275

account-based pensions, 275

accountants

advice from, 83–85

complaining about, 90

to appoint or not, 94

accounting procedures, establishing, 109–110

accruals basis for accounting purposes, 163

accumulation phase

CGT during, 241–242

changing from pension phase, 273–275

definition, 197

reducing tax during, 240–241

running with pension phase, 287–289

active members, 119

actuarial certificates

cost of, 101

obtaining for ATO, 288–289

actuaries, complaining about, 90

actuaries and actuarial certificates, 83

Actuaries Institute, 90

administration

annual costs of, 98–99

assistance with, 89

checklist for, 331–334

establishing procedures, 109–110

Administration (in CART), 141

administration service agreements, signing, 147

administrative penalties

liability of trustees for, 133, 152

types of, 153–154

administrators

appointing, 147

checklist for appointing, 139

to appoint or not, 94

advice about super funds, finding, 82–89

advice prior to ...