Private Pensions in OECD Countries: Australia
As most other OECD Member countries had already done, Australia has, since 1991, supplemented an existing flat-rate universal (but means-tested) residence-based old-age pension by a compulsory earnings related second tier for employees known as the "Superannuation Guarantee". However, it w...
Gespeichert in:
| 1. Verfasser: | |
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| Weitere Verfasser: | |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
1997
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| Schriftenreihe: | OECD Labour Market and Social Policy Occasional Papers
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| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | As most other OECD Member countries had already done, Australia has, since 1991, supplemented an existing flat-rate universal (but means-tested) residence-based old-age pension by a compulsory earnings related second tier for employees known as the "Superannuation Guarantee". However, it was the first Member country in which the favoured format of participation in the second tier is in the form of pure "money purchase" schemes in which benefits are determined solely by the amount which accumulates in individual accounts. Benefits are predominately paid as lump-sums on retirement, although tax arrangements are being changed to encourage beneficiaries to purchase annuities. This report, compiled by two Australian experts, describes this system and its relation to pre-existing tax-advantaged voluntary provision, which only covered one-third of employees but remains predominant in terms of assets accumulated and benefits payable. The report discusses the sources of retirement ... |
| Beschreibung: | 1 Online-Ressource (89 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/774368522640 |
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| index_date | 2024-07-03T19:35:03Z |
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| spelling | Bateman, Hazel Verfasser aut Private Pensions in OECD Countries Australia Hazel Bateman and John Piggott Paris OECD Publishing 1997 1 Online-Ressource (89 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Labour Market and Social Policy Occasional Papers As most other OECD Member countries had already done, Australia has, since 1991, supplemented an existing flat-rate universal (but means-tested) residence-based old-age pension by a compulsory earnings related second tier for employees known as the "Superannuation Guarantee". However, it was the first Member country in which the favoured format of participation in the second tier is in the form of pure "money purchase" schemes in which benefits are determined solely by the amount which accumulates in individual accounts. Benefits are predominately paid as lump-sums on retirement, although tax arrangements are being changed to encourage beneficiaries to purchase annuities. This report, compiled by two Australian experts, describes this system and its relation to pre-existing tax-advantaged voluntary provision, which only covered one-third of employees but remains predominant in terms of assets accumulated and benefits payable. The report discusses the sources of retirement ... Social Issues/Migration/Health Australia Piggott, John ctb https://doi.org/10.1787/774368522640 Verlag kostenfrei Volltext |
| spellingShingle | Bateman, Hazel Private Pensions in OECD Countries Australia Social Issues/Migration/Health Australia |
| title | Private Pensions in OECD Countries Australia |
| title_auth | Private Pensions in OECD Countries Australia |
| title_exact_search | Private Pensions in OECD Countries Australia |
| title_exact_search_txtP | Private Pensions in OECD Countries Australia |
| title_full | Private Pensions in OECD Countries Australia Hazel Bateman and John Piggott |
| title_fullStr | Private Pensions in OECD Countries Australia Hazel Bateman and John Piggott |
| title_full_unstemmed | Private Pensions in OECD Countries Australia Hazel Bateman and John Piggott |
| title_short | Private Pensions in OECD Countries |
| title_sort | private pensions in oecd countries australia |
| title_sub | Australia |
| topic | Social Issues/Migration/Health Australia |
| topic_facet | Social Issues/Migration/Health Australia |
| url | https://doi.org/10.1787/774368522640 |
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