Australian Superannuation - Articles & White Papers

What’s a ‘big year in super’? If the yardstick is the degree of change, then 2024 was as big as any. There were consultations on the YFYS performance test and the proposal to tax big member accounts. The concessional contribution cap went up to $30,000 and the superannuation guarantee rate increased to 11.5%. The August 2024…

This report provides a snapshot of asset-backed pension arrangements in OECD countries and in a selection of non-OECD jurisdictions in 2024. The indicators are based on preliminary data for 2024.

What Asset Owners Did Next summarises the findings of a unique study and survey of 26 leading asset owners conducted in 2024. The quality of the insights in this report is in no small part due to the support of so many CEOs and CIOs to provide data and narrative.

The Australian super industry is evolving – a trend we’re calling ‘superannuation musical chairs’. Strong investment returns saw industry assets grow to $3.9 trillion.

This research brief explores the role of alternative investments and active management within the largest super funds in Australia, focusing on their impact on risk-adjusted returns. Drawing from rigorous benchmarking methodologies, the analysis reveals that, contrary to trends in the U.S., alternative investments and active…

Superannuation funds have increasingly used derivatives to cost-effectively and efficiently manage their non-Australian-dollar currency and investment exposures. According to the Reserve Bank of Australia (RBA), outstanding derivatives positions by Australian superannuation funds are estimated to stand at approximately A$900…

This landmark report shows older Australians place significant value on super in their retirement planning, and back the fundamentals that underpin the system. They also support changes to improve equity and reduce complexity in the system.

The government wants to increase the rate of tax on earnings from 15% to 30% on the portion of superannuation balances of more than $3 million. Critics have homed in on two areas of the plan.

1 July 2025 will bring changes to superannuation that will benefit millions of Australians: increasing the Superannuation Guarantee (SG) to 12% and introducing SG contributions on government funded paid parental leave (PPL).

Since 2009 the Australian Prudential Regulation Authority (APRA) has conducted biennial surveys of the entities that it regulates. This feedback is used to understand the effectiveness and impact of APRA’s regulation, and the financial sector’s perceptions of APRA’s processes and communications.

The Quarterly Superannuation Industry Publication contains data on superannuation products, investment options, member demographics

Many retired Australians are covered by defined benefit schemes funded by their superannuation savings. These schemes were supposed to be very beneficial to retirees as are the unfunded defined benefit schemes provided by all governments to groups such as politicians, public servants and the military. Were they?

With the 12% super guarantee in place, a 30-year-old with a super balance of $30,000, earning the median wage of $75,000 until retiring at age 67 should accumulate $610,000 in super, well above the $595,000 the latest ASFA Retirement Standard estimates is needed to fund a comfortable retirement for single people who own…

This report collects good practices and insights related to regulatory measures and practices for financial instruments or investments that involve higher levels of complexity and risk compared to traditional financial products as well as requiring additional supervisory measures. The main topics of this report are: 1)…

Recent shifts in retirement policy (specifically the introduction of the Retirement Income Covenant) has increased pressure on Super Funds to deliver optimised retirement strategies for their members; the regulator has been critical of industry progress thus far.

The Financial Services Council (FSC) has released new data that shows the full impact of the proposed superannuation tax on different age cohorts of Australians under four different scenarios.

This measure will effectively impose a 15% tax on super earnings equal to the percentage of an individual member’s ‘Total Superannuation Balance’ exceeding $3 million for an income year. By applying the measure to TSBs, it captures both the accumulation and pension phases of super.

Australians aged 18 to 34 overwhelmingly trust and value superannuation despite being decades away from retirement, new research from peak superannuation body ASFA has found.

APRA publishes statistics on the superannuation industry on a quarterly basis. The industry performance statistics contains aggregate summaries of financial performance and position, asset allocation and key performance ratios. Statistics relating to corporate, industry, public sector and retail funds performance are also…

Australia's compulsory superannuation industry has quietly become one of the world's largest institutional investors.