The Top 10 performing super funds for the 2011 calendar year (January 2011 to December 2011), and the top 10 super funds for the seven-year period to 31 December 2011 are listed in the tables below.

The performance data is based on Chant West figures, and the table ranking is based on individual investment options offered by a superannuation fund, and the investment options involved in the ranking process look after assets worth more than $500 million.

Note: Based on Chant West’s rankings, a growth fund typically holds between 61% and 80% in growth assets such as shares and property. Some super funds may describe this type of asset allocation as a ‘balanced’ investment option, and this type of investment option is the typical default option for super funds (where you don’t actively choose your investment options for your super account). At least 80% of all super fund members have their superannuation money invested via a growth or balanced investment option. If you don’t actively choose your investment options for your super account, then your retirement savings will be invested in the default option. If you do actively choose your investment option/s then your super savings may be invested in another type of investment option such as conservative or high growth.

Top 10 performing super funds for 12 months to 31 December 2011

The top 10 performing growth super funds consist only of not-for-profit funds (seven industry funds, two public sector funds and one corporate super fund).

Source: Chant West, 23 January 2012 media release (www.chantwest.com.au)

*Performance is net of investment fees and taxes. It does not include administration fees or adviser commissions..

Top 10 performing super funds over 7 years – industry funds win, again

A poor investment performance for one year doesn’t doom you for a poverty-stricken retirement, and likewise a great investment performance for one year does not create a healthy retirement balance many years down the track. What then does this mean for anyone considering whether the super fund they have is the best-performing super fund over the long term?

In 2010, Warren Chant, principal of rating company Chant West, gave some practical advice for super fund members. He said: “From the member’s point of view, I think the message – now more than ever – is to keep an eye on your fund’s performance regularly, and at least every year. Don’t be too concerned if it underperforms in the short term, but if it consistently underperforms over a few years, try to find out why and maybe look at some alternatives.”

Upon the release of the 2011 calendar year results, Chant West reports that the impact of the Global Financial Crisis (GFC) still dominates the medium-term and longer term results. Chant says:

“… there were four negative years out of the [past]19, which averages one year in almost five, so the risk objective was not quite met, but very nearly. Again, though, it’s worth noting that three of the four negative years occurred in the past decade, which included not only the GFC and before that the ‘tech wreck’. In the previous nine years, only one was negative. So when we talk about objectives like ‘a negative return once in every 5 years’, it’s important to remember that we’re talking averages, not a predictable regular occurrence. That’s why you should really look back as far as you can to see the long-term picture and make judgements.”

Industry super funds dominate in Chant West’s table for the top 10 performing super funds over 7 years, although a corporate super fund – CBA OSF Mix 70 – tops the list, with an average annual return over 7 years of 6%.

Note: The cash rate for the same 7-year period is also 5.6%.

Source: Chant West, 23 January 2012 media release (www.chantwest.com.au)

*Performance is net of investment fees and taxes. It does not include administration fees or adviser commissions. The performance data is based on Chant West figures, and the table ranking is based on individual investment options offered by a superannuation fund, and the investment options involved in the ranking process look after assets worth more than $500 million.

Related posts:

1. Top 10 performing super funds for 2010/2011 year
2. Super funds deliver 4.7% for 2010 calendar year
3. Super funds lose 2% for 2011 year (12 months to December 2011)

Looking longer term, the median superannuation growth fund has returned 5.9% each year, on average, for the 3-year period to December 2011. The median growth fund has delivered an unimpressive 0% each year, on average, for the 5-year period to December 2011, and a somewhat disappointing 4.7% each year, on average, for the 10-year period to December 2011, according to Chant West.

Chant West director, Warren Chant believes that medium and long-term returns are still overshadowed by the impact of the global financial crisis (GFC): “… everyone needs to remember that they are dominated by the ‘black swan’ event that was the GFC. That produced a huge negative return of 21.5% in 2008 [for calendar year], which was unprecedented. It drags down the medium- and long-term averages, and will continue to do so for a few years yet.

“To judge whether funds are meeting their objectives, you really need to look to look further back to the introduction of compulsory super in July 1992. … The typical objectives for a growth fund are to beat inflation by 3 to 4% (after investment fees and tax) over rolling five year periods, and to post a negative return no more frequently than one in every 5 or 6 years on average. If we look back over the 19 calendar years since the introduction of compulsory super, we can see that funds have broadly achieved those objectives,” says Chant.

“The annualised return over that period was 7%, the annual CPI increase was 2.7%, so the outperformance averaged 4.3% per annum. So the return target has actually been exceeded over that extended period.”

Based on Chant West’s rankings, a growth fund typically holds between 61% and 80% in growth assets such as shares and property. A median is simply choosing the return for the fund in the middle of the list.

Although the term ‘growth fund’ covers those super funds with investment options having a 61% to 80% allocation to growth assets, some super funds describe the identical asset allocation as ‘balanced’ option. Chant West’s description of ‘balanced’ however is 41% to 60% in growth assets.

The returns for Chant West’s version of ‘balanced’ option are 0.6% for the 12 months to 31 December 2011, and a gain of 1.9% for the 3 months to December. You can find more detail on the investment returns for growth or balanced options in the table below.

The balanced/growth asset allocation is the default option for most large super funds which means that at least 80% of all super fund members have their superannuation money invested via a growth or balanced investment option. If you don’t actively choose your investment options for your super account, then your retirement savings will be invested in the default option.

If you do actively choose your investment option/s then your super savings may be invested in another type of investment option such as conservative or high growth.

The table below lists the performance figures for the five main asset allocations for: 3 months, 6 months, 1 year, 3 years, 5 years, 7 years, and 10 years.

Note: Performance is shown net of investment fees and tax. It does not include administration fees or adviser commissions. Negative returns appear as follows: -2.0% means a loss of 2.0%.

Source: Chant West 23 January 2012 media release (www.chantwest.com.au)

Industry funds outperform retail funds over the long term

According to Chant West, the growth investment options for industry super funds outperformed similar investment options in master trusts/retail super funds for the 12 months to 31 December 2011, with industry funds suffering a loss of -0.7% compared with the larger loss of -3.1% suffered by master trusts/retail funds.

Note: If this discrepancy in returns were to occur over a long period, then a member of a retail super fund would end up with a substantially smaller super benefit than the member of the industry super fund, assuming everything else was equal. Over 10 years to the end of December 2011, industry funds outperformed master trusts by 1.4% per annum, returning 5.3% against 3.9%, according to Chant West.

Chant says: “Industry funds as a group finished slightly ahead of master trusts because they tend to have lower allocations to listed shares and listed property. The corollary is that they also have higher allocations to unlisted assets such as private equity, unlisted property and unlisted infrastructure (20% versus 3%), which performed well for them.

“Over the longer term, the strategic allocation policies of industry funds have served them very well. In particular, those allocations to unlisted assets have added to performance and reduced volatility, or risk. They do mean slightly higher investment costs, but those extra costs have been more than justified by the added benefits.”

Related posts:

1. Super funds lose 5.1% in 3 months (to September 2011)
2. Super funds gain 3.1% for October 2011 (but lose 2.4% for year to date)
3. Super funds deliver 9.2% for 12 months (2010/2011 year)

As an employee, you have your employer helping you with your retirement plans by making compulsory super contributions.

If you’re self-employed, your super future is left entirely in your hands, which can be either exciting or daunting.

The eight-step program to super success is a practical tool to help you make the most of your superannuation. Consider following this program to achieve success with your super:

1. Choose your fund

Since 1 July 2005, most Australians have been able to choose their own fund. You may even decide to set up your own super fund. Or, you may be one of the minority who still are unable to choose the type of fund you wish to join. Note that the fund you’e already in may be the best choice for you.

2. Get to know your super fund

There are plenty of no-cost ways you can get to know your super benefit and your super fund by doing a little bit of leg work and asking a few questions. Every superannuation fund member needs to do this as a bare minimum, even if you’re not interested in getting more involved with your superannuation investment. Your fund may also offer you other benefits such as low-cost financial planning services and cheaper home loans.

3. Choose your investment options

Most of Australia’s major superannuation funds give you different levels of choice about where to invest your super.

4. Choose the right level of insurance

If you become ill or have an accident, paying your everyday bills is a bigger concern than saving for your retirement. Most super funds now offer competitive premiums for death or disability insurance, and income protection insurance.

5. Decide how much you want to contribute

Contributing to your super fund is where you can have the greatest control and flexibility over your super, whether you’re an employee, self-employed or not employed. Making personal or voluntary contributions can mean a bigger retirement benefit, which means you decide what your retirement lifestyle can be rather than relying solely on the Government Age Pension.

6. Make additional contributions by taking advantage of salary sacrificing.

If you’re an employee, a tax-effective way of topping up your super may be to use salary sacrificing, which is another way of describing the fact that you’re paying your additional super contributions out of before-tax dollars.

7. Keep an eye on your employer

You can check your super fund to see when your employer paid your superannuation contributions.

8. Keep watch over your fund’s trustees or become a trustee yourself

The annual report you receive from your super fund contains the names of your trustees and, usually, gives you some idea of the skills they hold to do the job. If you’re an employee and you belong to a fund run by your employer, you may be able to select your fund trustees. If you run your own fund, you are the trustee of your fund.

Related posts:

1. Super in 3 steps: You’re probably richer than you think
2. Fund choice: Comparing super funds in 8 steps
3. Retirement planning in six steps

Each year, SuperGuide publishes a super checklist for our readers. Use this list as a kick-start for your 2012 super resolutions. You may not keep all of your resolutions, but if you do just a handful of the tasks listed in the checklist below, you can strengthen the chances of a financially secure retirement.

If you do nothing else…

Check that your super fund has your tax file number (TFN). If your super fund doesn’t have your TFN, your concessional (before-tax) contributions are hit with penalty tax, and you won’t be permitted to make non-concessional (after-tax) contributions, and you’ll be excluded from the co-contribution scheme. For more information, see SuperGuide.com.au article Super for beginners, part 14: Save tax – Supply TFN to your super fund.

Combining super accounts can save you thousands of dollars in fees. If you’re not sure how many super funds you currently have, then locating these accounts and consolidating your super can add thousands of dollars to your retirement savings in an instant. For information on how to find your super accounts see SuperGuide.com.au articles Super in 3 steps: You’re probably richer than you think and Find lost super in 4 steps, and make quick cash.

Ensure you have clear plans about what happens to your super benefits and non-super assets in the event of your death. Doing some planning now can save your family a lot of heartache, and possibly save thousands of dollars in tax. Identifying who receives your super benefits when you die (by ensuring you nominate your beneficiaries) becomes more important when you plan to leave your super benefits to a non-dependant for tax purposes, such as an adult child. For more information on your life expectancy, who can receive your super benefits when you die, and the tax treatment of those benefits, check out the following articles:

• Life expectancy: Will you outlive your retirement savings?
• Estate planning: Dear Dad, Tax for everything
• Estate planning: Beware the dastardly death tax

If your tolerance for ‘New Year’ super resolutions, or in this case, Autumn super resolutions, has already reached its limit, then the SuperGuide.com.au article 8 steps to super success provides a quick overview of what I believe is the bare minimum for anyone hoping for a reasonable superannuation balance on retirement.

Now, for some more super-boosting strategies…

The first step is to work out when you plan to retire and what type of income you want to have in retirement. You can then calculate how much money is necessary to finance your preferred retirement income from the age you retire until the day you die (or beyond if you have dependants you want to look after). Work out how much super and other savings you have now and what type of cash you will have if you continue your current savings strategy. If there is a gap between how much you’ll have and how much you want then you have even greater motivation to make the most of the latest super changes. Alternatively, if you have substantial assets sitting outside the super system you may want to consider shifting some or all of your super assets within the super environment. For more information, check out our special section How much super do I need?, or alternatively, as a starting point, check out the following articles:

• A comfortable retirement: how much super is enough?
• Moving targets: Come on, how much do I really need?
• Setting a retirement target: Living on more than $50,000 a year

The level of income you earn will generally determine whether you make after-tax or before-tax contributions. If you pay more than 15 cents in the dollar tax, then super starts looking attractive from a tax saving point of view. You may also be interested in making before-tax contributions if you want to offset a large capital gains tax bill.

For information on concessional contributions check out the following article: Super concessional contributions: 2011/2012 survival guide

Warning: Anyone considering making further super contributions, or anyone on a high income, needs to be mindful of the contributions caps. If you exceed the concessional contributions cap, expect to be hit with penalty tax. NOW is the time to check the level of super contributions that you make, or are made on your behalf by your employer, to ensure that you don’t exceed the contributions cap inadvertently.

The annual non-concessional contributions cap is $150,000 for the 2011/2012 year. If you’re under the age of 65, you can bring forward up to two years’ worth of non-concessional contributions. For more information check out the following articles:

• Your 2011/2012 guide to non-concessional (after-tax) contributions
• Turning 65: Maxing out your after-tax contributions cap

Note: If you are a small business owner you may be eligible for a $1.205 million after-tax contribution limit for the 2011/2012 year (indexed), which is lifetime contribution limit, in addition to the non-concessional contributions cap. The CGT exemption permits personal contributions resulting from the disposal of qualifying small business assets. If you believe that you may be eligible then seek independent advice because the rules that apply to this exemption are complicated.

Anyone under the age of 65 can make super contributions regardless of whether they are working. If an individual is aged 65 or over, then he or she must work 40 hours in a 30-day period during the financial year in which they plan to make the contribution. For more information, check out the following articles:

• For over-65s: Ten super tips when making contributions
• I’m retired. Can I make super contributions?
• Maxing out the after-tax contributions cap

The co-contribution is a tax-free super contribution from the Federal Government when you make a non-concessional (after-tax) contribution. For more information check out the following articles:

• Cashing in on the co-contribution rules (2011/2012 year)

If you’re willing to spend some money…

If you’re making major financial decisions, particularly decisions with significant tax implications, then consider seeking independent tax or financial advice from an accountant or financial adviser who understands the super rules and charges a fee for advice rather than accepts commissions from product providers for giving you advice. Independent advisers are difficult to find, but not impossible. For more information, check out the following articles:

• THE SOAPBOX EXCLUSIVE: How to spot an independent adviser
• Help! How can we find independent investment advice?
• Six dangers when seeking super fund advice

Related posts:

1. For over-65s: Ten super tips when making contributions
2. Super concessional contributions: 2011/2012 survival guide
3. Your 2011/2012 guide to non-concessional (after-tax) contributions

Thanks for your email. Unfortunately, we are not permitted to comment on specific set of circumstances. Also, I am not a licensed financial adviser so I’m not permitted to provide advice. We have taken this approach to ensure that our website remains independent of any influence.

We have hundreds of articles on the website and many cover retirement planning, which may provide some background information for you. You may find the following articles helpful, in your search for an adviser:

• THE SOAPBOX: Not the time to quibble (financial advice)
• How many financial advisers operate in Australia?
• Help! How can we find independent investment advice?
• Financial advice for less than $500? You’re dreaming.
• Six dangers when seeking super fund advice

We also have our SuperGuide Directory where advisers can list their services for free. Note that this is a free directory for business listings, and we do not endorse or otherwise recommend the companies that are listing. We advise all users of the directory to conduct due diligence of any service provider’s credentials and experience before appointing a service provider.

You may be find some specialist advisers on this area by visiting the CPA Australia site and clicking on ‘find an accountant’, or by using a similar service on the ICAA site, the SPAA site, or the FPA site.

You may also wish to chat to the Financial Information Service which is a free government-funded service that helps Australians with retirement planning. They don’t sell anything and are part of Centrelink. You don’t have to receive Centrelink benefits to use this service. You can meet face-to-face with an officer and also attend free seminars (click on this link for more information).

You may also find useful my latest book which is called Super Freedom (a woman’s guide to superannuation) (Wrightbooks $32.95), which has been written with women like yourself in mind. You can find more information about this book by clicking here.

Related posts:

1. Financial advice for less than $500? You’re dreaming.
2. THE SOAPBOX: Not the time to quibble (financial advice)
3. Financial advice revamp: by the Shorten curlies

If you’re searching for the latest superannuation caps, rates and thresholds then go to: Super rates and thresholds for the 2011/2012 year.

Superannuation is a concessionally taxed investment vehicle, which means the rate of tax that you pay on your personal income generally influences any decision that you make regarding your superannuation savings.

Although SuperGuide is not strictly a tax information site, for your convenience we have included the latest income tax rates, and the income tax rates for the three previous financial years (see below). Over time, this page will also include relevant tax offsets, such as the Senior Australians Tax Offset (SATO), and other tax-related information such as the Medicare levy thresholds.

Note: The primary source for taxpayers on any information relating to tax rates is the Australian Taxation Office website (www.ato.gov.au). SuperGuide doesn’t answer questions specifically on the income tax rates.

For the 2011/2012 year, you can expect a tax-free threshold on the first $6000 of your income, and you can earn up to $16,000 (for the 2011/2012 year) without paying income tax when taking into account the Low Income Tax Offset (LITO). For the 2011/2012 year, your top marginal tax rate can be 0%, 15%, 30%, 37% or 45% (plus Medicare levy).

From the 2012/2013 year, the tax-free threshold jumps to the first $18,200 of your income. You will be able to earn up to $20,542 (from the 2012/2013 year) before any income tax is payable, when taking into account LITO. From the 2012/2013 year, your top tax rate can be expected to be 0%, 19%, 32.5%, 37% or 45% (plus Medicare levy).

Note: If you’re Age Pension age or older, you may be eligible for a higher tax-free threshold by taking advantage of the Senior Australians Tax Offset (SATO). Refer to other SuperGuide articles for more information on SATO.

Source: Adapted from information on the ATO website (www.ato.gov.au). Maximum LITO payable is $1500 up to taxable income of $16,000.

Note: For the 2011/2012 year only, if your taxable income is more than $50,000 then your income will also be subject to a flood levy. The flood levy is set out in the table below.

Table source: ATO (www.ato.gov.au)

Source: Adapted from information on the ATO website (www.ato.gov.au)

Source: Adapted from information on the ATO website (www.ato.gov.au)

Source: Adapted from information on the ATO website (www.ato.gov.au)

Related posts:

1. Income tax rates for 2011/2012 and 2012/2013 years
2. Does my superannuation pension income affect tax payable on other income?
3. No tax in retirement because you SATO

A: The short answer is ‘no’. Although the Federal Government intends to remove the age limit for receiving Superannuation Guarantee contributions (effective from July 2013), the existing rules for voluntary superannuation contribution rules remain in place.

The existing rules relating to upper age restrictions for super contributions are:

• Voluntary concessional (before-tax) contributions can be made until the fund member turns 75.
• Non-concessional (after-tax) contributions can be made until the fund member turns 75.

Note: Anyone aged 65 years or over must satisfy a work test to be eligible to make a super contribution. Any super contribution made by an individual aged 74 must be received by the super fund within 28 days of the end of the month in which an individual turns 75. For example, if Gerard turns 75 in May, then his super contribution must be registered by his super fund by 28 June. Note that 28-day limit relates to when it is recorded as received by the fund, not when paid by the fund member.

I explain the over-65s work test, and the proposed removal of the age limit for SG contributions, in the following articles:

• Over-65s work test: How does it operate again?
• SG to be paid for over-70s from July 2013

Related posts:

1. I’m retired. Can I make super contributions?
2. Super contributions: Juggling two caps is not excessive
3. 65 and over: making super contributions

I am not permitted to comment specifically on your financial circumstances, but I can certainly explain how the tax rules work, generally, when taking super benefits before the age of 60. I suggest you chat to an accountant/financial adviser for specific tax advice, or retirement planning advice.

Super benefits can be made up of two components – tax-free and taxable. The tax-free component is always tax-free and the taxable component is taxed depending on the size of the benefit and the age of the fund member.

Any non-concessional (after-tax) contributions form part of the tax-free component, although fund earnings on those contributions form part of the taxable component.

If an individual retires, and receives a superannuation lump sum on or after the age of 55 (but before the age of 60), he or she can take advantage of the low-rate cap, an indexed lifetime limit that applies to an individual’s taxable component. An individual can receive up to $165,000 (for the 2011/2012 year) of their taxable component tax-free, provided the component is a taxed element (all super benefits are treated as a taxed element, except certain benefits from public sector funds).

The low-rate cap is in addition to any tax-free component. If a super benefit includes a ‘tax-free component’ then no tax is payable on this component of a benefit even when an individual is under the age of 60.

Note: If an individual has withdrawn super benefits in the past, he or she may have used up some, or all, of their low-rate cap which means he or she may have to pay tax on the taxable component when he or she takes additional lump sums.

When an individual is aged 55 or over but under 60, and a lump sum exceeds the lifetime low-rate cap, then tax is payable on the taxable component at the rate of 16.5%.

Individuals who choose to take an income stream (pension) in retirement receive a double tax bonus. First, any fund earnings on assets used to finance a superannuation pension are tax-free. Second, the taxable component of pension payments is taxed concessionally via a 15% pension offset (tax rebate) on pension income. The tax-free component of a pension payment is always tax-free.

I explain how the tax-free and taxable components are calculated in the article SMSFs: What is the proportioning rule?

Related posts:

1. Turning 55: Taking super, tax and timing
2. Understanding the tax DNA of a super benefit
3. Retiring before the age of 60: the tax deal

• Who administers these funds on behalf of the trustees and members?
• Does each member have a choice as to which fund he/she wants to join?
• Do Australian funds have problems with bad investments, bad advice, fraud, maladministration etc.?
• Are the funds Administrators separate from the Investment Managers?
• Do brokers and advisors operate in the superannuation environment?
• What happens when a member first joins a company (regarding the super)?

I can provide some brief responses for you, but you may also wish to contact an association called ASFA that represents the superannuation industry, and the Investment and Financial Services Association (IFSA), representing the funds management and product distribution industry.

I will answer your questions in order:

Who administers these funds on behalf of the trustees and members?

In some cases, the superannuation funds themselves administer the fund, but in most cases external administration companies are appointed to administer the fund.

Does each member have a choice as to which fund he/she wants to join?

About 70% of working Australians can choose their own super fund, while some are subject to collective agreements, awards as to what super fund they can join. If an individual makes their own super contributions (as opposed to the compulsory employer contributions) they can choose any super fund they like for those extra contributions.

Do Australian funds have problems with bad investments, bad advice, fraud, maladministration etc.?

On a larger scale, there have been hardly any issues with fraud in superannuation funds. On an individual fund member level, we have had quite a few problems with Australians receiving inappropriate advice. There is also a small problem of identify fraud in some cases where a small fund (administered by the members) is involved, and a scamster convinces fund members that they can withdraw their super money at any time without penalty.

Are the funds Administrators separate from the Investment Managers?

Generally yes, unless the super fund runs its own administration and investment management. On a smaller scale, if an individual runs their own super fund (fewer than 5 members), some of the service providers offer administration and investment management services under the one umbrella.

Do brokers and advisors operate in the superannuation environment?

Yes, in two main ways. An adviser can recommend superannuation funds, or platforms, or self-managed super funds (SMSFs) (fewer than 5 members). Brokers can offer SMSFs direct broking services, and some broking houses offer wraps (administration platforms that then provide a suite of managed funds) as an alternative to a super fund.

What happens when a member first joins a company (regarding the super)?

Generally speaking, the employee must complete a form indicating the super fund they have chosen. If they don’t complete this form, then their employer’s super contributions are paid into the employer’s chosen fund. In some cases, the super contributions are paid into a fund decided pursuant to a collective agreement by employees and employer.

Hope this information helps.

Related posts:

1. Super for beginners, part 13: Why pick one industry super fund over another?
2. Super for beginners, part 11: Is my super fund good enough?
3. A case study: I’m 53. Is it too late to save for my retirement?

Generally speaking, if an employee’s shift work is considered a worker’s ordinary hours of work then an employer must pay SG on those hours, subject to meeting other SG eligibility requirements.

The following articles should assist you with your query:

• Does shift work count for SG entitlements and insurance cover?
• Super for beginners, part 2: My first job
• Treating your super like overtime

Related posts:

1. Does shift work count for SG entitlements and insurance cover?
2. Do I need to pay super for my 16-year-old employee?

We’re not familiar with NZ family law but what I can say is that whatever a NZ court determines in relation to splitting Australian super benefits, then any division of Australian super assets will have to be consistent with Australian super laws.

This link summarises what can be done with Australian super benefits:

Any decision regarding overall assets would need to be mindful of the restrictions on splitting Australian super benefits. Note that divorce is not considered a condition of release for accessing super benefits so any agreement including super benefits will mean an individual could only access the super benefits when an individual reaches preservation age (at least age 55) and retires.

Historically, what used to happen in Australia, and still does where couples choose, is that superannuation is taken into account as an asset but one partner receives other assets rather than splitting a super benefit.

I suggest you chat with your super fund in the first instance about your options with your benefits in the event of a divorce. You may also want to chat to someone within the NZ courts because I am sure they have probably dealt with this many times.

Related posts:

1. Divorce and superannuation: Who gets what?
2. Accessing super early: Australian citizen retiring overseas
3. Super for beginners, part 7: Can I split my super benefits with my spouse?