SUPERANNUATION AND THE AUSTRALIANRETIREMENT INCOME SYSTEM養(yǎng)老基金收入系統(tǒng)
Superannuation is a savings arrangement whereby employers,employees, people who are self-employed, and family members(on behalf of their spouse or children) contribute over a longperiod to a superannuation fund.
公積金是一種儲蓄的安排，讓雇主，員工，那些可以自由管理的人士，以及家庭成員（代表其配偶或子女）長期繳納養(yǎng)老基金。
The superannuation fundholds the contributions in trust for members and invests thesecontributions to increase the fund’s assets. These assets arethen used to provide benefits to members when they retire orsuffer a serious disability, or to a member’s family if the memberdies.

The government taxes superannuation savings at a lowerrate than normal savings if the superannuation fund complieswith certain conditions. This gives superannuation funds theopportunity to provide increased retirement benefits.一定條件下，政府的稅收養(yǎng)老金低于那些自我管理的養(yǎng)老基金，這將有機(jī)會為自我管理基金提供更多的退休福利。

WHAT IS A SELF MANAGED SUPERANNUATIONFUND?
Australians can choose to contribute their personalsuperannuation contributions to an independently managedsuperannuation fund or to a self managed superannuation fund.Self managed super funds (also known as DIY funds) performthe same role as other funds, by investing contributionsand making them available to members on retirement. Thedifference is, generally, that the members of self managed superfunds are also the trustees – they control the investment oftheir contributions and the payment of their benefits. With allmembers being trustees, they are in a position to ensure theirinterests as members are protected.

Generally, a superannuation fund is a self managed super fund if(with a few exceptions):it has a trust deed that meets the requirements of theSuperannuation Industry (Supervision) Act 1993 (SIS Act)it has four or less memberseach member of the fund is a trusteeno member of the fund is an employee of another member ofthe fund, unless they are related, andno trustee of the fund receives any remuneration for theirservices as trustee.For more information about self managed fund structures andrules, see our publication Self managed superannuation funds– role and responsibilities of trustees (NAT 11032).

OUR INTEREST IN SELF MANAGEDSUPERANNUATION FUNDShttp://www.400190.com/shx/
Superannuation exists to provide income to a person onretirement. To ensure superannuation savings are protected,there are rules that must be followed. The Tax Office’s role isto ensure that self managed super funds apply these rulescorrectly, thereby protecting members’ superannuation. Theserules are outlined in section 02

GROWTH IN SELF MANAGED SUPERANNUATIONFUNDS
There has been a steady increase in the number of selfmanaged super funds since the Tax Office became the regulatorin November 1999, from 190,000 to around 300,000 to theend of June 2004. The number of funds is currently growing atapproximately 2,500 funds a month.#p#分頁標(biāo)題#e#
1999年11月以來，自從稅務(wù)局成立了規(guī)章制度以來，自我管理基金的數(shù)量就呈上升趨勢，從1999年的 190,000元到 2004五月底的300,000 ，這些基金以每個(gè)月的2,500 美元的遞漲速度向上攀升。