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Superannuation is a long-term savings and investment vehicle that provides tax-advantaged retirement benefits for members and their dependents in the form of lump sums, income or both.

Compulsory superannuation was introduced in 1992 under the Superannuation Guarantee (Administration) Act 1992 (Cth) which requires employers to provide minimum levels of superannuation support (superannuation guarantee contributions) for most of their employees. The importance of superannuation has grown with the realisation of successive federal governments that the age pension cannot provide an adequate retirement income for many Australians and that superannuation is an essential part of the retirement incomes framework.

Superannuation is not well understood by many people despite the fact that most Australians have superannuation policies. It is important to seek expert legal advice about superannuation, disability and death claims, access applications and rights and entitlements.

Superannuation  :  Last Revised: Fri Jul 25th 2014
The content of the Law Handbook is made available as a public service for information purposes only and should not be relied upon as a substitute for legal advice. See Disclaimer for details. For free and confidential legal advice in South Australia call 1300 366 424.