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DIY Super For Dummies, 3rd Australian Edition by Trish Power

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Index

15 per cent contributions tax, 68

15 per cent earnings tax, 236

15-year exemption, 180

$58,000 a year, wanting more than, 5253

50 per cent asset reduction, 180

50 per cent CGT concession, 180

6C Challenge, 1318

60

retiring on or after, 252253, 256

retiring before, 252, 254256

20 September 2007, retiring before, 280

• A •

absence of government financial assistance, 132

accessing super benefits, conditions for, 257

account-based pension, activating, 276277

account-based pension calculator, MoneySmart, 56

account-based pension/income stream, 275

account-based pensions, 275

accountants

advice from, 8385

complaining about, 90

to appoint or not, 94

accounting procedures, establishing, 109110

accruals basis for accounting purposes, 163

accumulation phase

CGT during, 241242

changing from pension phase, 273275

definition, 197

reducing tax during, 240241

running with pension phase, 287289

active members, 119

actuarial certificates

cost of, 101

obtaining for ATO, 288289

actuaries, complaining about, 90

actuaries and actuarial certificates, 83

Actuaries Institute, 90

administration

annual costs of, 9899

assistance with, 89

checklist for, 331334

establishing procedures, 109110

Administration (in CART), 141

administration service agreements, signing, 147

administrative penalties

liability of trustees for, 133, 152

types of, 153154

administrators

appointing, 147

checklist for appointing, 139

to appoint or not, 94

advice about super funds, finding, 8289

advice prior to ...

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