- Description
-
This provides information on superannuation (super) funds, as reported on income tax returns. Super funds hold contributions in trust and invest these contributions to provide retirement benefits for their members.
Broadly, the fund taxpayer population is divided into two categories: non-regulated funds and regulated funds. Only regulated funds (as defined under the Superannuation Industry (Supervision) Act 1993) qualify as complying super funds for tax purposes and receive tax concessions. Regulated funds can be one of six types:
ATO regulated:
- self-managed super funds
Australian Prudential Regulation Authority (APRA) regulated:
- small APRA funds
- corporate or employer-sponsored funds
- industry funds
- retail funds
- public sector funds.
Most funds with fewer than five members are self-managed super funds. Small APRA funds are small funds (with less than five members) regulated by APRA. Corporate, industry, retail and public sector funds are super funds with more than four members, and may be either public offer or non-public offer funds. They are generally established for the benefit of employees of a sponsoring employer. In this chapter they have been aggregated into a category called ‘large fund types’.
- Download
-
- 00268761.htm&page=10&H10 (Other) 0.00KB - 320 hits
- Date Published
- 7 April 2011
- Date Updated
- Not specified
- Update Frequency
- Not specified
Dataset Information
- data.gov.au Category
- Business, Community, Finance, Government, Industry, Society
- Keywords / Tags
- 1001, BAS, benchmarks, business, capital, CGT, codes, company, compliance, cost, data, debts, excise, FBT, file, Fuel, fund, gains, GST, GST (Goods and services tax), HELP, Individual, Individuals, Net tax, partnerships, PAYGI, PAYGW, post, postcodes, prescribed private funds, ratio, ratios, sample, schemes, statistics, Stats, Superannuation, Taxation, Taxation statistics, taxstats, trust
- Licence
- Creative Commons - Attribution 3.0 Australia (CC BY 3.0)
- Permalink
- http://data.gov.au/2701
Contributing Agency Information
- Agency
- Australian Taxation Office (View all datasets from Australian Taxation Office)
- Jurisdiction
- Commonwealth of Australia
- Agency Program
- Taxation Statistics 2008-09
Dataset Coverage
- Temporal Coverage
- 2008-09 Fiancial Year
- Geospatial Coverage
- Australia
- Granularity
- Not specified
