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Chapter 36:  Superannuation

This chapter outlines the law in relation to superannuation and taxation issues, regulation of superannuation funds under Commonwealth legislation and the associated role of insurers in payment of benefits upon disability or death. It also details the obligations on trustees of funds, and an individual's rights to review of a superannuation trustee's decision. Note that references in the chapter to de facto couples excludes same sex couples, as Commonwealth taxation legislation does not grant same sex couples the same benefits or obligations to opposite sex couples. Reference should also be make to the related Chapter 27: INSURANCE and Chapter 37: TAXATION.

Chapter Contents

Superannuation Schemes and Benefits
What is a Superannuation Trust?
Regulation of Funds
Superannuation Benefits
Death Benefit Disputes
Insurance
Reviewing a Trustee's Decision
Reviewing an Insurer's Decision
Contact Points
Disclaimer