澳洲留學生dissertation：澳大利亞自我管理的養老基金設立的必要性分析

  Self managed superannuation funds, like all superannuationfunds, are there to provide for retirement. There are around300,000 self managed super funds, representing 560,000Australians managing their own funds.
自我管理的養老基金，和所有的養老基金的性質一樣，可以為退休的人提供保證，有大概300,000 的自我管理的養老基金，可以滿足560,000澳大利亞人的養老問題。
Currently about 2,500new self managed super funds are established every month. I’mkeen to ensure the money invested in these funds is managedeffectively and is available at retirement.目前，大約每月有2500個新的自我管理的超級基金設立。以確保投資于這些基金的錢是能夠在退休時提供給那些需要的人。

  I use the line: ‘It’s your money, but not yet’. This isn’t to saypeople who set up self managed super funds can’t controltheir investment. But it is to say that the money is not to beaccessed early. The rules governing self managed super fundsare designed to ensure your money is an asset building for yourretirement. It’s the role of the Tax Office to ensure you ‘play bythe rules’.http://www.mythingswp7.com/shx/

  We want to make sure trustees, auditors, tax practitionersand financial advisers are aware of the rules governing selfmanaged super funds.   Since November 1999 we have focusedon education and we will continue to do so. However, we areconcerned about how some self managed super funds aremanaged, so we are increasing our audit activity on high-riskfunds to ensure all tax obligations are met

  Where we find that trustees are genuinely making an effort tomeet their obligations, we will work with them to rectify anybreaches. However, we will take a firm approach with trusteeswho fail to make a genuine effort to comply, or who set out todeliberately avoid meeting their legal obligations. As always, wewill take a person’s individual circumstances into account.

  I have made a commitment for the Tax Office to be open andaccountable in its dealings with the community. We publish ourcompliance program annually, detailing the areas of compliancewe are focusing on in that financial year. Our latest Complianceprogram is available at  The publication of thisbooklet on self managed super funds is an extension of thatcommitment. I urge all trustees, auditors, tax practitioners andfinancial advisers – as well as those thinking about setting up aself managed super fund – to read this booklet and ensure theyunderstand their obligations.這本關于大額度養老基金延伸了關于養老政策的知識點的冊子是十分有用的，我敦促所有受托人，審計師，稅務從業者和金融顧問閱讀這本冊子，來思考設立管理的超級養老基金的重要性。