House of Representatives

Treasury Laws Amendment (Protecting Your Superannuation Package) Bill 2018

Treasury Laws Amendment (Protecting Your Superannuation Package) Act 2019

Explanatory Memorandum

(Circulated by authority of the Minister for Revenue and Financial Services, Minister for Women and Minister Assisting the Prime Minister for the Public Service, the Hon Kelly O'Dwyer MP)

[1]
Treasury analysis

[2]
Treasury analysis using 2015-16 data sourced from the Australian Taxation Office.

[3]
Treasury analysis using 2015-16 data sourced from the Australian Taxation Office.

[4]
ATO - Super accounts data overview: https://www.ato.gov.au/About-ATO/Research-and-statistics/In-detail/Super-statistics/Super-accounts-data/Super-accounts-data-overview/

[5]
Productivity Commission draft stage 3 report on the competiveness and efficiency of the superannuation system, see http://www.pc.gov.au/inquiries/current/superannuation

[6]
James O'Halloran, Deputy Commissioner, Superannuation, ATO Speech to the Australian Institute of Superannuation Trustees (AIST) Conference of Major Superannuation Funds Wednesday 14 March 2018

[7]
Treasury analysis.

[8]
Treasury analysis based on 2015-16 data sourced from the ATO

[9]
Table 6 APRA Annual Super Bulletin 2017

[10]
Treasury analysis analysis based on 2015-16 data sourced from the ATO.

[11]
Rice Warner, Insurance through Superannuation, 20 April 2016.

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