Australia—pensions guide
Australia—pensions guide

The following Pensions guidance note provides comprehensive and up to date legal information covering:

  • Australia—pensions guide
  • The questions raised in the guide

Getting the Deal Through: Pensions & Retirement Plans 2015—Australia

The questions raised in the guide

Statutory and regulatory framework

  1. what are the main statutes and regulations relating to pensions and retirement plans?

  2. what are the primary regulatory authorities and how do they enforce the governing laws?

  3. what is the framework for the taxation of pensions?

State pension provisions

  1. what is the state pension system?

  2. how is the state pension calculated and what factors may cause the pension to be enhanced or reduced?

  3. is the state pension designed to provide a certain level of replacement income to workers who have worked continuously until retirement age?

  4. is the state pension system under pressure to reduce benefits or otherwise change its current structure in any way on account of current fiscal realities?

Plan features and operation

  1. what are the main types of private pensions and retirement plans that are provided to a broad base of employees?

  2. what restrictions or prohibitions limit an employer’s ability to exclude cer

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