Superannuation Industry (Supervision) Amendment (Your Future, Your Super - Addressing Underperformance in Superannuation) Regulations 2023 (F2023L01063)
Schedule 1 Main amendments
Superannuation Industry (Supervision) Regulations 1994
59 Subregulation 9AB.17(7) (table)
Repeal the table, substitute:
Covered asset classes, assumed indices, assumed annual fees and assumed tax rates for quarters starting on or after 1 July 2014
|
Item |
Description |
Assumed index |
Assumed annual fee |
Assumed annual rate of tax |
|
1 |
Australian Equity |
ASA52 S&P/ASX 300 Total Return Index |
0.05% |
0.00% |
|
2 |
International Equity (hedged; international economy type not specified or not applicable) |
DE725341 MSCI All Country World Ex-Australia Equities Index with Special Tax (100% hedged to AUD) |
0.11% |
14.00% |
|
3 |
International Equity (hedged; emerging markets) |
DA725342 MSCI Emerging Markets with Special Tax (100% hedged to AUD) |
0.16% |
14.00% |
|
4 |
International Equity (hedged; developed markets) |
DA750700 MSCI World ex Australia with Special Tax (100% hedged to AUD) |
0.10% |
14.00% |
|
5 |
International Equity (unhedged; international economy type not specified or not applicable) |
DN714533 MSCI All Country World Ex-Australia Equities Index with Special Tax (unhedged in AUD) |
0.09% |
14.00% |
|
6 |
International Equity (unhedged; emerging markets) |
NA714531 MSCI Emerging Markets with Special Tax (unhedged in AUD) |
0.14% |
14.00% |
|
7 |
International Equity (unhedged; developed markets) |
NA714532 MSCI World ex Australia with Special Tax (unhedged in AUD) |
0.08% |
14.00% |
|
8 |
Australian Listed Property |
ASA6PROP S&P/ASX 300 A-REIT Total Return Index |
0.12% |
14.00% |
|
9 |
International Listed Property |
RAHRSAH FTSE EPRA Nareit Developed ex Aus Rental 100% Hedged to AUD Net Tax (Super) Index |
0.22% |
14.00% |
|
10 |
Australian Listed Infrastructure |
FDCICSAH FTSE Developed Core Infrastructure 50/50 100% Hedged to AUD Net Tax (Super) Index |
0.26% |
14.00% |
|
11 |
International Listed Infrastructure |
FDCICSAH FTSE Developed Core Infrastructure 50/50 100% Hedged to AUD Net Tax (Super) Index |
0.26% |
14.00% |
|
12 |
Australian Unlisted Property |
MSCI/Mercer Australia Core Wholesale Monthly Property Fund Index – NAV-Weighted Post-Fee Total Return (All Funds) |
0% |
14.00% |
|
13 |
International Unlisted Property |
MSCI Global (Excl. Pan-Europe and Pan-Asia Funds) Quarterly Property Fund Index (Unfrozen) (Net Total Return; AUD fixed) |
0% |
14.00% |
|
14 |
Australian Unlisted Infrastructure |
MSCI Australia Quarterly Private Infrastructure Fund Index (Unfrozen) – 50th Percentile Post-Fee Total Return (All Funds) |
0% |
14.00% |
|
15 |
International Unlisted Infrastructure |
MSCI Australia Quarterly Private Infrastructure Fund Index (Unfrozen) – 50th Percentile Post-Fee Total Return (All Funds) |
0% |
14.00% |
|
16 |
Australian Fixed Income |
BACM0 Bloomberg Ausbond Composite 0+ Yr Index |
0.10% |
15.00% |
|
17 |
Australian Fixed Income Excluding Credit |
BAGV0 Bloomberg Ausbond Govt 0+ Yr Index |
0.08% |
15.00% |
|
18 |
Australian Credit |
BACR0 Bloomberg Ausbond Credit 0+ Yr Index |
0.15% |
15.00% |
|
19 |
International Fixed Income |
LEGATRAH Bloomberg Global Aggregate Index (hedged AUD) |
0.10% |
15.00% |
|
20 |
International Fixed Income Excluding Credit |
BTSYTRAH Bloomberg Global Treasury Index (hedged AUD) |
0.08% |
15.00% |
|
21 |
International Credit |
LGCPTRAH Bloomberg Global Aggregate Corporate Index (hedged AUD) |
0.15% |
15.00% |
|
22 |
Australian Cash |
BAUBIL Bloomberg Ausbond Bank Bill Index |
0.04% |
15.00% |
|
23 |
International Cash |
BAUBIL Bloomberg Ausbond Bank Bill Index |
0.04% |
15.00% |
|
24 |
Alternatives |
0% |
0% |
|
|
25 |
Defensive Alternatives |
0% |
0% |
|
|
26 |
Growth Alternatives |
0% |
0% |
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