Glossary

Account-based pension

Open/Close
A type of pension purchased with super money on retirement or in transition to retirement.

You can choose the amount of pension you receive each year within limits set by law. Your super money is invested and progressively drawn down until the account balance runs out.

Account-based pensions were previously known as allocated pensions.



Accumulation 1

Open/Close

Accumulation 1 is an ‘accumulation-style’ account within UniSuper. 

Typically an Accumulation 1 account is made up of:

Amounts that are usually deducted from your account include fees, costs, insurance premiums (if it applies to you) and taxes.

If you're an Accumulation 1 member, your benefits in the Fund are kept in an account in your name. All contributions are paid into this account and invested in your chosen investment option(s).

Your super balance accumulates over time with investment returns, which may be positive or negative. Your final benefit is the total of your UniSuper account, less any fees, insurance premiums (if any), taxes and other deductions, and is dependent on investment performance.

Employer contributions to your account are generally at the rate required by Superannuation Guarantee legislation (9% for the 2012/13 financial year). You're not required to make any personal contributions to your account.


Accumulation 2

Open/Close

Accumulation 2 is an ‘accumulation-style’ account within UniSuper. 

Typically an Accumulation 2 account is made up of:

Amounts that are usually deducted from your account include fees, costs, insurance premiums (if it applies to you) and taxes.

If you're an Accumulation 2 member, your benefits in the Fund are kept in an account in your name. All contributions are paid into this account and invested in your chosen investment option(s).

Your super balance accumulates over time with investment returns, which may be positive or negative. Your final benefit is the total of your UniSuper account, less any fees, costs, charges for inbuilt benefits, premiums for death and disablement insurance cover (if applicable), taxes and other deductions, and is dependent on investment performance.

Inbuilt death and disablement benefits are a feature of Accumulation 2 – these benefits are subject to meeting certain criteria in the Trust Deed.

Employer contributions to your account are generally 14% or 17%. You're also required to make personal contributions to your account, unless you elect to reduce your contributions through contribution flexibility.


Accumulation component

Open/Close
This relates to Defined Benefit Division members.

The accumulation component of your Defined Benefit Division membership works differently from the defined benefit component. 3% additional employer contributions (if these apply), any voluntary member contributions and any rollovers or government co-contributions you receive are allocated to the accumulation component.

Fees, costs and taxes are also deducted from your accumulation component (where these apply), as are any premiums for death and disablement cover. You can decide how this component is invested by choosing from UniSuper’s range of investment options.

Therefore, the value of your final benefit from the accumulation component is determined not by a formula (as in the case of your defined benefit component), but instead by the performance of the investment options you choose (which could be positive or negative).This means the value of your accumulation component can rise or fall depending on how investment markets have performed over the period your accumulation component is invested.

Accumulation Super

Open/Close

An accumulation super account provides a super/retirement benefit based on your account balance. It includes contributions to your account and any investment earnings based on those contributions, less any fees, insurance premiums (if any) and taxes.

With accumulation super accounts, you choose how your super is invested and you carry the investment risk. If investments perform poorly, your benefits are directly affected. This is because an earnings rate is applied to your account regardless of whether it's positive or negative.


ACF

Open/Close

Activities of daily living

Open/Close
Activities of daily living includes:

  • bathing: the ability to wash or shower without assistance
  • dressing: the ability to put on and take off clothing without assistance
  • feeding: the ability to get food from a plate into the mouth without assistance
  • mobility: the ability to get in and out of bed and a chair without assistance
  • toileting: the ability to use the toilet, including getting on and off, without assistance.

See also:

Adjusted taxable income

Open/Close
An income test measure used by the Australian Taxation Office in determining your liability to surcharge tax.

Administration fee

Open/Close
A fee to cover the cost of running the Fund on a day-to-day basis.

In UniSuper's case this includes our dedicated in-house administration and Member Helpline, benefit statements, publications and website. It's deducted from your accumulation super account or allowed for in the Defined Benefit Division formula.

The administration fee is a flat fee for all but Flexi Pension and Term Allocated Pension accounts.

AFSL

Open/Close

After-tax contributions

Open/Close
A contribution made from after-tax salary.

After-tax contributions are a type of non-concessional contribution.

Allocated pension

Open/Close

Alternative investments

Open/Close
Alternative investments typically constitute investments made in unlisted companies (as opposed to those that are publicly listed on stock exchanges). Such investments can be made directly (e.g. a direct equity interest in such a company) or through an investment manager.

UniSuper’s alternative investments are generally invested in the infrastructure and private equity asset classes. 

Annualise

Open/Close
To convert a figure covering less than one year to a figure that shows a rate on an annual basis.

    Anti-detriment payment

    Open/Close
    A payment that represents a reimbursement of the contributions tax that UniSuper paid on a deceased member’s taxable contributions. Payment is made to certain eligible beneficiaries in addition to a lump sum death benefit that otherwise would've been paid.

    APRA

    Open/Close

    ASF

    Open/Close

    ASFA

    Open/Close

    ASIC

    Open/Close

    Asset

    Open/Close
    A resource of a company, individual, business or other party that's held to produce a future economic benefit such as income or capital gain. A super fund’s assets include shares, property, cash, bonds and life insurance policies.

    Asset class

    Open/Close
    The major asset classes are shares, property, fixed interest, alternative investments and cash. All asset classes have different risk and return characteristics.

    Association of Superannuation Funds of Australia (ASFA)

    Open/Close
    The peak industry body for the super sector, representing all types of super funds, service providers and fund members.

      At work

      Open/Close

      Means you were actively performing all of the duties of your usual occupation for your employer, whether this is at the employer’s premises or any other premises that they authorise you to undertake your work duties. 

      You must not be in receipt of and/or entitled to claim support benefits from any source, including, but not limited to, workers’ compensation benefits, statutory transport accident benefits and disability benefits.


      See also:

      ATO

      Open/Close

      Australian Financial Services Licence (AFSL)

      Open/Close
      A licence required to conduct a financial services business given out by ASIC. It may authorise a licensee to do one or more of the following: 

      • provide financial product advice to clients
      • deal in a financial product
      • make a market for a financial product
      • operate a registered scheme
      • provide a custodial or depository service, and
      • provide traditional Trustee company services.

      Australian Prudential Regulation Authority (APRA)

      Open/Close
      The Australian Government agency responsible for the prudential regulation of banks, life insurance companies, general insurance companies and super funds.

        Australian Securities and Investments Commission (ASIC)

        Open/Close

        The Australian Government agency responsible for the regulation of companies, the securities and futures industries, consumer credit and finance broking. 

        ASIC is also responsible for monitoring and promoting market integrity and consumer protection in relation to the Australian financial system, the provision of financial services and the payments system.


          Australian Taxation Office (ATO)

          Open/Close
          The Australian Government's principal revenue collection agency.

            Average contribution factor (ACF)

            Open/Close

            A factor used in the calculation of defined benefits. The factor is a time weighted average of a member’s contribution factors (CFs). 

            A contribution factor is determined by the level of member contributions you make. 

            For example, if you always make 7% (after tax) standard member contributions, your CF and ACF will be 100%. Reducing the level of your standard member contributions or ceasing to make standard member contributions decreases your ACF.


            Average service fraction (ASF)

            Open/Close
            This reflects how much of your Defined Benefit Division or Accumulation 2 membership has been spent in full-time employment (this is your service fraction).

            Your average service fraction (ASF) is calculated by averaging all of your service fractions over your period of your benefit service.

            For example, if you always worked full-time with your UniSuper employer(s), your ASF is 100%. However, any breaks in employment will reduce your ASF. Typical breaks in employment include the time between ceasing one job and starting another, periods when your benefits are deferred or treated as deferred, periods of leave without pay, periods of part-time work and half contributions. Breaks in employment are calculated in days and include weekends.

            Average weekly ordinary time earnings (AWOTE)

            Open/Close
            A measure of wage and salary levels of employees in Australia as measured by the Australian Bureau of Statistics and published monthly.

            Economists and others use AWOTE as one indicator of economic activity and wage inflation trends. The government uses movements in AWOTE as a way of removing the inflationary impact from various super calculations. 

            See also:

            AWOTE

            Open/Close

            Before-tax contributions

            Open/Close
            Contributions made by your employer before tax has been deducted.

            Superannuation Guarantee (SG) contributions and salary sacrifice contributions are examples of before-tax contributions.

            Before-tax contributions are a type of concessional contribution.

            Benchmark

            Open/Close
            A standard against which the performance of a security, investment fund or portfolio can be measured.

            See also:

            Beneficiary

            Open/Close
            A person entitled to, or in receipt of, a benefit. Usually an employee, a super fund member, a related dependant or any financial dependants.

            Benefit

            Open/Close
            The amount of money you're entitled to receive upon resignation, retirement, death, disablement or other circumstances as specified in the Trust Deed.

            Benefit salary

            Open/Close
            If you’re a Defined Benefit Division member, this is the average of your annual equivalent full-time indexed (by CPI) salary as a contributing member over your last three years of continuous employment with a UniSuper employer(s), before your benefit is calculated. If you have worked for less than three years, it is averaged over the time you have been continuously employed as a contributing member.

            Benefit service

            Open/Close
            Your period of benefit service essentially covers the years and days of your DBD membership as a contributing member, plus any period to be counted as such in accordance with the Trust Deed.

            In the event of your death before age 60, your benefit service will also include the period from the date of your death to what would have been your 60th birthday. In the event that you suffer disablement your benefit service covers the period (years and days) from the date of your disablement up to age 65.

            Binding death benefit nomination

            Open/Close
            A written direction to the Trustee that sets out the dependants and/or legal personal representative you want to receive your benefit in the event of your death and the proportions payable to each beneficiary.

            If your binding death benefit nomination is valid and in effect at the date of your death, the Trustee must pay your benefit in accordance with the nomination. A valid binding death benefit nomination remains in effect for three years from the date it's first signed, last amended or confirmed.

            BPAY

            Open/Close
            A method of making payments directly from a bank, building society, credit union or credit card account electronically through online or phone banking.

              Capital growth

              Open/Close
              The increase in value of an asset over time.

              Cash

              Open/Close
              Cash investments include money in bank deposits or in short-term money market securities. The investment returns largely come from interest paid on the amount invested as well as any increase, or decrease, in the case of negative returns, in the value of the underlying securities due to changing interest rates. 

              Short-term money market securities are different from bank deposits and can increase or decrease in value.

              Centrelink

              Open/Close
              An Australian Government agency that provides a range of payments and services for retirees, the unemployed, families, carers, parents, people with disabilities, Indigenous Australians and people from diverse cultural and linguistic backgrounds.

                Child

                Open/Close
                Includes a child, adopted child, foster child, a ward, or a child of you or your spouse within the meaning of the Family Law legislation.

                Choice of Fund

                Open/Close
                Under the Choice of Fund legislation, you may be eligible to choose the super fund into which your Superannuation Guarantee contributions are paid. Eligibility for Choice of Fund depends on your conditions of employment. Choice of Fund isn't generally available to you if your conditions of employment are governed by an award or industrial agreement. DBD members aren't eligible for Choice of Fund.

                Clause 34

                Open/Close
                UniSuper is governed by a Trust Deed that sets out rules and processes UniSuper must adhere to. Clause 34 of the Trust Deed provides a process for the UniSuper Trustee to manage the financial health of the Defined Benefit Division, including a mechanism to reduce members’ and pensioners’ defined benefits if necessary.

                Clause 35

                Open/Close
                UniSuper is governed by a Trust Deed that sets out rules and processes UniSuper must adhere to. Clause 35 of the Trust Deed sets out the options for Defined Benefit Division members who cease to be contributing members.

                Co-contribution

                Open/Close

                Cognitive loss

                Open/Close
                In the opinion of the Insurer, the total and permanent deterioration or loss of intellectual capacity which requires you to be under the continuous care and supervision by another adult person for at least six consecutive months and at the end of that six-month period, you're likely to require permanent ongoing continuous care and supervision by another adult person.

                See also:

                Commutation

                Open/Close
                The process of converting a pension into a lump sum payment. This payment can be paid to a beneficiary or rolled over to another product within the same super fund or to another super fund.

                Complying super fund

                Open/Close
                A super fund that meets the requirements of the Superannuation Industry (Supervision) Act 1993 (SIS Act) and qualifies for concessional tax rates.

                Compound interest

                Open/Close
                Interest that's paid on both the principal amount and the interest previously earned.

                For example, on an annual 10% interest rate and a $100 principal amount, interest in the first year is $10 (10% x $100). In the second year, interest earned is $11 (10% x $110).

                Concessional contributions

                Open/Close
                See: Before-tax contributions 

                Concessional contributions include:

                • contributions made from before-tax money (i.e. before-tax contributions). They include employer contributions to an accumulation account (including any salary sacrifice contributions)
                • personal member contributions made by you which you validly claim as a tax deduction
                • the taxable component of all your directed termination payments in excess of $1 million
                • notional taxed contributions to a defined benefit component
                Concessional contributions incur the 15% contributions tax. Additional taxes may apply if you exceed the concessional contributions cap, or if you don't provide your Tax File Number.

                Concessional contributions cap

                Open/Close
                There is a limit on the amount of concessional contributions you can make into super each financial year. The limit for 2012/13 is $25,000.

                Contributions over the concessional contribution cap will be taxed at 46.5% (an additional 31.5% on top of the 15% contributions tax) and will also be counted towards the non-concessional contributions cap.

                Conditions of release

                Open/Close

                Under the super preservation rules, you must meet a condition of release before accessing your preserved benefits. The conditions of release include:

                • permanently retiring from the workforce on or after reaching your preservation age,
                • terminating employment after you reach 60,
                • reaching age 65,
                • becoming permanently incapacitated,
                • financial hardship (partial release only),
                • compassionate grounds (partial release only),
                • being eligible for the Departing Australia Superannuation Payment (DASP), or
                • terminating employment with an employer who contributed to UniSuper on your behalf and your benefit is less than $200, or
                • death. 


                Consumer Price Index (CPI)

                Open/Close
                A measure of the quarterly changes in the prices of selected goods and services which account for a high proportion of representative expenditure of metropolitan wage and salary earners. CPI is calculated and reported by the Australian Bureau of Statistics and is the most common method of measuring the rate of price inflation.

                See also:

                Contributing employer

                Open/Close
                An employer who contributes to a super fund for the benefit of a member. Sometimes this is according to an arrangement between the employer and the trustee of the super fund.

                See also:

                Contributing member

                Open/Close
                A DBD or Accumulation 2 member who is:

                • making standard member contributions,
                • half contributions,
                • has elected to reduce their standard member contributions under the Fund’s contribution flexibility arrangements, or
                • is relieved from making standard member contributions.

                Contributing service

                Open/Close
                The period of your service as a contributing member, plus any period to be counted as contributing service according to UniSuper's Trust Deed, expressed in years and days.

                Contribution splitting

                Open/Close
                A government measure allowing you to split certain super contributions with your spouse.

                See also:

                Contributions cap

                Open/Close
                The amount you can contribute to your super before heavier taxes apply. There is a concessional and after tax (non-concessional) contributions cap.

                Contributions tax

                Open/Close
                A tax (currently 15%) deducted from employer contributions. For this purpose, any salary sacrifice contributions you make are treated as employer contributions.

                The government has announced the intention to tax contributions for those with incomes more than $300,000 per annum at a higher rate from 1 July 2012, but this is yet to be legislated (as at 23 January 2013).

                CPI

                Open/Close

                Crediting rate

                Open/Close
                The rate of investment return determined by the Trustee to be credited (or debited) to your account, based on the performance of the investment option your accumulation component or account is invested in. The crediting rate is usually expressed as a percentage per annum.

                Currency hedging

                Open/Close
                The process of entering into arrangements that involve converting one currency into another on particular terms, which can provide some certainty in the face of fluctuating exchange rates.

                See also:

                Currency risk

                Open/Close
                The risk that the changing value of currency either in Australia or overseas may change the value of any overseas investment.

                DASP

                Open/Close

                DBD

                Open/Close

                Death benefit

                Open/Close
                The benefit payable in the event of your death.

                Default investment option

                Open/Close

                Defensive assets

                Open/Close
                Investments, such as cash and fixed interest, which generally provide you with returns in the form of income. They generally have lower levels of risk compared with growth assets. However, they also tend to produce lower returns, especially over longer time frames.

                Defined benefit component

                Open/Close
                The part of your Defined Benefit Division benefit that's calculated in accordance with a formula that generally takes into account your benefit salary, benefit service, lump sum factor, average service fraction (ASF) and average contribution factor (ACF).

                Defined Benefit Division (DBD)

                Open/Close
                If you're a DBD member, you have two components to your super, a defined benefit component and an accumulation component.

                DBD members receive 14% employer contributions into their defined benefit component and may also receive 3% additional employer contributions into their accumulation component. The value of your defined benefit component is calculated in accordance with a formula.

                If you're a DBD member, you're required to make standard member contributions at the rate of 7% from your after-tax salary (or 8.25% from your before-tax salary) into your defined benefit component to maintain full defined benefit entitlements.

                DBD members are able to elect to reduce your level of standard member contributions under the Fund’s contribution flexibility arrangements. The value of your accumulation component is based on the amount of contributions you make and the investment earnings you receive (see accumulation component).

                Defined benefit fund

                Open/Close
                A super fund where retirement benefits are calculated by a pre-determined formula. Retirement benefits are usually calculated using your average salary over the last few years before you retire and the number of years you worked in the company or public service. In general, market fluctuations have limited effect on the value of the benefit, although in periods of prolonged economic downturn, your defined benefits could be affected. At UniSuper, Clause 34 of the Trust Deed provides the mechanism for the reduction of benefits if necessary.

                Departing Australia Superannuation Payment (DASP)

                Open/Close
                The lump sum benefit paid to temporary residents whose visas have expired or have been cancelled and who have permanently departed Australia.

                Dependant

                Open/Close
                These include your spouse (including a legal or de facto partner of the opposite sex or same sex), children or the children of your spouse (regardless of age), any person in an interdependency relationship with you at the date of your death and any other persons (irrespective of age) who, in the Trustee’s opinion, are, or were, in any way financially dependent on you at the date of your death.

                Derivative

                Open/Close
                A financial instrument whose value is derived from an underlying asset such as a share, commodity or index. Common types of derivatives include options and futures contracts.

                Disablement

                Open/Close
                In relation to the DBD and Accumulation 2:

                A state of health which in the opinion of the Trustee renders a member permanently incapable of performing duties or engaging in employment for which they are reasonably qualified by training and experience where:

                a) the member has been absent from employment through injury or illness for three months within a period of 12 consecutive months immediately prior to ceasing to be in the service; and 

                b) the Trustee is satisfied that the state of health is not due to or induced by any wilful action on the part of the member to obtain a benefit.

                Diversification

                Open/Close
                Spreading investments across a number of different assets, asset classes, countries or investment managers to reduce risk and/or volatility.

                Dividend

                Open/Close
                Generally a distribution from a company to a shareholder out of company profits. A franked dividend consists of profits the company has already paid tax on.

                Doctor

                Open/Close
                A qualified medical practitioner registered to practise in Australia or New Zealand or as otherwise agreed by an insurer. That person may not be the insured person, the insured person's business partner, a member of the insured person's immediate family or their employer.

                See also:

                Early release of benefits

                Open/Close
                You may be able to access all or part of your preserved benefits early, provided you satisfy the eligibility criteria, in the following limited circumstances:

                • Specified compassionate grounds: you must apply directly to the Department of Human Services.
                • Severe financial hardship grounds: you must apply directly to the Trustee and you must be receiving eligible Commonwealth Government income support benefits to qualify.
                • Terminal medical condition: you must apply to the Trustee.

                Eligible rollover fund (ERF)

                Open/Close
                A super fund that's eligible to receive benefits automatically rolled over from other super funds. ERFs are required to provide member-benefit protection, and generally accept inactive small accounts and lost member accounts from other super funds.

                Emerging market

                Open/Close
                Nations with social or business activity in the process of rapid growth and industrialisation.

                  Employer contributions

                  Open/Close
                  Contributions made by an employer into your super.

                  Employment termination payment (ETP)

                  Open/Close
                  A lump sum payment made to an employee on termination of employment.

                  ETPs paid on or after 1 July 2007 can't be rolled over into a super fund (other than those made under transitional arrangements).


                  Equities

                  Open/Close
                  See: Shares

                    ERF

                    Open/Close

                    Estate planning

                    Open/Close
                    The process of planning for the disposal of a deceased person’s estate.

                    Excluded occupation

                    Open/Close
                    Occupations excluded from Income Protection insurance cover.

                    For a complete list, see the booklet relevant to your membership:

                    See also:

                    Fee for service

                    Open/Close
                    An amount paid to a service provider such as an accountant, financial adviser or lawyer, for specific work, completed at a client's request, for a client's benefit.

                    Fiduciary

                    Open/Close
                    A person that stands in a special relationship of trust, confidence and responsibility towards another.

                    For example, a Trustee.

                    See also:

                    Financial adviser

                    Open/Close
                    A person, or authorised representative, of an organisation licensed by ASIC to provide advice on some or all of the following areas:

                    • investing,
                    • super,
                    • retirement planning,
                    • estate planning,
                    • risk management,
                    • Insurance, and
                    • taxation.

                    Financial plan

                    Open/Close
                    A plan usually created with the help of a financial adviser that defines your financial goals and sets out investment strategies to reach your stated goals, with reference to your personal circumstances.

                    Financial Services Guide (FSG)

                    Open/Close
                    A guide that contains information about the entity providing financial advice. It generally explains the financial service offered, the fees charged and how the person or company providing the service will deal with complaints.

                    Fixed cover

                    Open/Close
                    Fixed cover means the cost of each unit of insurance cover increases as you get older, however the amount of insurance you get for that cost stays the same.

                    Fixed interest

                    Open/Close
                    Investments in securities such as bonds and debentures. In buying fixed interest securities, you effectively lend money to a corporation or government. The returns arise from the interest paid on this 'loan' as well as any increase (or decrease in the case of negative returns) in the value of the underlying securities primarily due to changing interest rates.

                    Franking credit

                    Open/Close
                    A tax credit that shareholders receive on franked dividends representing the tax an Australian company has already paid on its profits prior to distributing those profits to shareholders via a dividend. (Franking credits avoid the double taxation of Australian company profits, giving shareholders a rebate for the amount of their dividend on which the company has already paid tax).

                    Also known as an imputation credit.

                    FSG

                    Open/Close

                    Fund, the

                    Open/Close
                    Refers to UniSuper.

                    See also:

                    Government Age Pension

                    Open/Close
                    For those eligible, a regular, fortnightly payment from the Australian Government upon reaching pension age.

                    See also:

                    Government co-contribution

                    Open/Close
                    An additional payment may be made by the government to your super fund if you're a low-income earner when you make personal contributions to super.

                    Also known as a co-contribution.

                      Grandfathered

                      Open/Close
                      Someone who, or something that, is exempt from a new law or regulation.

                        Growth assets

                        Open/Close
                        Assets that include shares and property which have the potential to achieve higher returns over the longer term compared with defensive assets, but have a higher risk of delivering low or negative returns from time to time.

                        Illness

                        Open/Close

                        Imputation credit

                        Open/Close

                        Inbuilt benefits

                        Open/Close
                        DBD and Accumulation 2 members are entitled to inbuilt benefits, subject to satisfying certain criteria set out in the Trust Deed. 

                        ‘Inbuilt benefits’ is the term used to describe benefits payable on disablement, temporary incapacity, suffering a terminal medical condition and death, which are calculated based on a formula set out in the Trust Deed. These benefits contain an inbuilt component which is provided by the Fund, not by an external insurance provider. You cannot opt out of these benefits.

                        Incorporation by reference (IBR)

                        Open/Close
                        An additional booklet included with a publication, such as a product disclosure statement, that gives more detailed information on a topic.

                        Indexed pension

                        Open/Close
                        An indexed pension provides you with a regular monthly income indexed to CPI for the rest of your life. (Note: UniSuper could decide to stop adjusting Defined Benefit Indexed Pensions in line with CPI for a period of time or they could be adjusted by less a than CPI).

                        Indirect cost ratio (ICR)

                        Open/Close
                        The ICR shows the management costs attributed to each investment option (excluding the fees that are charged directly to your account, and transactional and operational costs on our investments) as a percentage of the average net assets of the relevant investment option.


                        The ICR is not deducted directly from your account. Instead, it is deducted from the investment returns and assets of the relevant investment option periodically.


                        For DBD members, the ICR for the defined benefit pool is allowed for in the formula used to calculate your benefit. The applicable ICR is deducted from investment returns and assets on a DBD member’s accumulation component.


                        See the booklet relevant to your membership for more:

                        Industry super fund

                        Open/Close
                        Industry super funds are historically funds for people in a particular industry or line of work.

                        See also:

                        Inflation

                        Open/Close
                        Often refers to price inflation, which is an increase in the general price level of goods and services in the economy, usually measured in terms of movements in the consumer price index (CPI).

                        Infrastructure

                        Open/Close
                        Essential facilities and services such as roads, power stations, water supply and other utilities.

                        Investment in infrastructure can take a number of forms, including:

                        • a loan to a government or semi-government authority
                        • equity in a particular development
                        • a loan to a participant in a development, such as an equity holder or a financier.

                        Injury

                        Open/Close
                        Bodily injury caused by violent, external and visible means.

                        Insurer, the

                        Open/Close
                        Hannover Life Re of Australasia Ltd. ABN 37 062 395 484.

                          Interdependency relationship

                          Open/Close
                          A relationship between two people (whether or not related by family) if they live together in a close personal relationship, and one or each of them provides the other with financial support, and one or each of them provides the other with domestic support and personal care.

                          If two people have a close personal relationship but don’t live together or provide this support or care because either or both of them suffer from a physical, intellectual or psychiatric disability, they may still be deemed to have an interdependency relationship.

                          See also:

                          Investment choice

                          Open/Close

                          Investment option

                          Open/Close
                          We offer our accumulation members a choice of investment options, split into two menus (pre-mixed and sector). You can select any investment options from either or both investment menus (this is known as investment choice).

                          Investment return

                          Open/Close
                          The amount of money that an investment earns or loses. Investment returns for periods greater than 12 months are usually expressed as an annual percentage.

                          Investment risk

                          Open/Close
                          The likelihood that money will be lost on an investment. Investment risks can come from a range of sources depending on the investments held. For example, changes in market, economic, social and political conditions can all affect different investments in different ways.

                          Investment switch

                          Open/Close

                          Legal personal representative (LPR)

                          Open/Close

                          The executor of your will, or the administrator of your estate if you die without a will.

                          Limited income protection cover

                          Open/Close
                          Cover for an illness diagnosed or an injury that occurred on or after the date disablement cover commenced for the member.

                          Limited total and permanent disability

                          Open/Close
                          An illness diagnosed or an injury that occurred on or after the date disablement cover commenced for the member.

                          Loading

                          Open/Close

                          A multiplier that may be applied to your premium by the Insurer depending on your health evidence or other information provided. If a loading is applied, then your premium will be increased. You’ll be notified if this applies to you. Loadings start at 50% and rise in increments of 25%.

                          See also:

                          Loss of sight

                          Open/Close

                          The complete loss of functional sight, which is permanent.

                          Loss of the use of a limb

                          Open/Close

                          The permanent loss of the use of a leg from at or above the ankle or an arm from at or above the wrist.

                          Lost member

                          Open/Close
                          You will be become a lost member if:

                          • mail is sent to your last known address at least once and is returned unclaimed
                            or
                          • if we have never had an address for you
                            or
                          • you have been a member for more than two years, and we have not received any contributions or rollovers within the last five years.

                          LPR

                          Open/Close

                          See: Legal personal representative (LPR)

                          Lump sum benefit

                          Open/Close

                          A benefit payable as cash rather than as an income stream (like a pension). A lump sum benefit can include a taxable component, and tax-free component.

                          Lump sum benefits tax

                          Open/Close

                          Tax that is payable on the taxable component of a lump sum benefit.

                          Lump sum factor

                          Open/Close

                          A component of our Defined Benefit formula. Your lump sum factor is a percentage determined by your age. See the Defined Benefit Division and Accumulation 2 PDS to find out what your lump sum factor is.

                          Medicare levy

                          Open/Close

                          The Medicare levy funds the scheme that gives Australian residents access to health care. The Medicare levy surcharge may apply to high income individuals or families who don't have private patient hospital cover.

                            Member Protection Levy

                            Open/Close

                            A levy included in the Indirect Cost Ratio (ICR) for each investment option to reimburse the Trustee for costs associated with member protection standards. Our Member Protection Levy for the 2012/13 financial year is 0.07%.

                            Member protection standards

                            Open/Close

                            All super funds are required to comply with the member protection standards to ensure that members with small account balances do not have their balances eroded by administration fees.

                            We will ensure that your super benefit is protected if, at the end of each six-month period, your account balance is less than $1,000, and includes or has included mandated employer contributions. In these circumstances, we will generally not charge administration costs that are higher than the investment returns received for that period. However, if the total investment returns for a reporting period are insufficient to cover the total administration costs for the Fund, we will charge an amount equal to the amount of any positive investment returns credited to your account, plus $10 per member, as permitted by law.

                            Please note that taxes and the premiums you pay for optional insurance cover are not covered by the member protection standards.

                            Militant activities

                            Open/Close

                            Actively participating in or contributing to an act of terrorism, war, war-like operation or civil commotion.

                              Monthly income

                              Open/Close

                              In relation to income protection cover, generally this is 1/12th of the current annual pre-tax salary, excluding director’s fees, commissions, overtime payments, bonuses, penalty or shift allowances, investment income, income received from deferred compensation plans or other income not derived from vocational activities unless expressly agreed by the Insurer.

                              Take a look at the booklet relevant to your membership to see the full definition of monthly income.

                              See also:

                              Non-commutable income stream

                              Open/Close

                              An income stream (such as a pension) that must be taken as a series of periodic payments at least monthly, and can't be taken as a lump sum.

                              Non-concessional contributions

                              Open/Close

                              These are generally contributions made into your super from personal after-tax money. They include:

                              • personal contributions made from your take-home pay
                              • voluntary personal contributions you don’t claim an income tax deduction for
                              • most spouse contributions
                              • certain amounts transferred from foreign super funds
                              • excess concessional contributions.

                              Some personal contributions aren’t treated as non-concessional contributions, including certain contributions arising from settlement of legal claims or orders for personal injuries, or made from proceeds of certain capital gains tax events.

                              Non-concessional contributions cap

                              Open/Close

                              The cap applied to non-concessional contributions.

                              Non-concessional contributions in excess of the cap are subject to excess contributions tax of 46.5%. If you exceed both the concessional and non-concessional contributions caps in a financial year, then the excess amount could end up being taxed at 93% overall.

                              For the financial years 2012/13 and 2013/14 the non-concessional contributions cap is $150,000. 

                              See Contributions and caps for more information.


                              Non-mandated employer contributions

                              Open/Close

                              Non-mandated employer contributions include:

                              • contributions made by employers over and above their super guarantee or award/industrial agreement obligations.

                              We can accept non-mandated employer contributions from members aged 65 or over but under 75 if they satisfy the work test.

                              Non-participating employer (NPE)

                              Open/Close

                              An employer that is not a participating employer (i.e. that has not signed a deed of covenant regarding its participation with UniSuper) but makes super contributions into UniSuper on behalf of a member.

                              Notional taxed contribution (NTC)

                              Open/Close

                              The notional amount of contributions (excluding after-tax member contributions) that relate to a Defined Benefit Division (DBD) member’s defined benefit interest.

                              NTCs are counted towards a member’s concessional contributions cap and are added to the other concessional contributions made to a member’s accumulation-style accounts in a financial year to determine whether the member’s concessional contributions cap has been exceeded.

                              NTC

                              Open/Close

                              See: Notional taxed contribution (NTC)

                              If you are looking for NTC fact sheets visit our forms and brochures page.

                              Ordinary time earnings

                              Open/Close
                              Ordinary times earnings (OTE) are what you’re paid for the usual hours you work. It generally includes things like annual leave and most bonuses, but not overtime.

                              Take a look at how the ATO classifies OTE

                                OTE

                                Open/Close

                                Other occupation

                                Open/Close
                                Any occupation you’re qualified to perform by your education, training or experience at the time the Insurer assesses your claim, including:

                                • part-time occupations, and
                                • an occupation which may be perceived by you to be of lower status than your previous occupation or an occupation in which you do not earn as much income as you did in your previous occupation.

                                See also:

                                Outperformance

                                Open/Close

                                Partial disability

                                Open/Close

                                You're partially disabled if:

                                • Directly before suffering partial disability you suffered total disability continuously for a period of 14 consecutive days, and
                                • You then resume employment or in the Insurer’s opinion, are capable of returning to partial employment duties, and
                                • As a result of the injury or illness that caused your total disability you receive, or would, in the opinion of the Insurer, receive a post-disability income that is less than your pre-disability monthly income, and
                                • You are under the continuous and regular care of a doctor and undergoing appropriate treatment and care.

                                Participating employer (PE)

                                Open/Close

                                An eligible business or organisation that has entered into a deed of covenant with the Trustee to govern its participation in UniSupenr.

                                The following entities are eligible to become participating employers (upon entering into a deed of covenant) :

                                1. A university or university college
                                2. A body which, in the opinion of the Trustee, is in any way associated with a university or university college, or
                                3. A body otherwise engaged in higher education (or any related or incidental purpose which is approved by the Trustee for participation in UniSuper). For example, a co-operative research centre, commercial spin-off company or academic committee
                                4. The Trustee of UniSuper or any related body corporate of the Trustee. 

                                Pay-as-you-go tax (PAYG tax)

                                Open/Close

                                Pay-as-you-go (PAYG) withholding is a system where tax is required to be withheld from payments. The total amount of tax withheld each year under the PAYG system (if any) is credited against your final income tax assessment for that year.

                                  PE

                                  Open/Close

                                  See: Participating Employer

                                  Pension

                                  Open/Close

                                  A superannuation benefit paid as a regular income stream. Pensions can be provided by a super fund.

                                  Some pensions from a super fund may not be regarded as income streams for tax purposes.

                                  The government also offers a variety of social security pensions to those eligible, including the Government Age Pension.

                                  Permanent incapacity

                                  Open/Close

                                  Permanent incapacity is a condition of release of preserved and restricted non-preserved super benefits.

                                  You are deemed to suffer permanent incapacity if you have ceased gainful employment, and the Trustee is reasonably satisfied that you’re unlikely, because of your physical or mental ill-health, to ever again have gainful employment for which you’re reasonably qualified by education, training or experience.

                                  Portability transfer

                                  Open/Close

                                  Under the portability transfer rules, you can transfer all or part of your accumulation component/account into another complying super fund. Your employer will continue to make contributions into UniSuper on your behalf. You can request a portability transfer once in each 12-month period.

                                  Portfolio

                                  Open/Close

                                  Post-disability income

                                  Open/Close

                                  Any income that a person may derive after the commencement of the waiting period during a month for which the amount of the benefit that applies to them is being assessed. However, if in the opinion of the Insurer, you are suffering partial disability but have not received such income, the Insurer will estimate your capacity to earn by substituting an amount for partial earnings with regard to the extent of your partial disability to enable the Insurer to calculate the benefit.

                                  Potential service

                                  Open/Close

                                  For the death in service benefit in the DBD and Accumulation 2, the number of years from your date of death until you would have reached age 60.

                                  Pre-mixed investment options

                                  Open/Close

                                  A range of diversified investment options, each with its own mix of asset classes, performance objective and risk profile.

                                  Pre-mixed options generally invest in a mix of growth and defensive assets.

                                  Preferred beneficiary nomination

                                  Open/Close

                                  The person that you have nominated in writing as the person you would prefer your benefit to be paid to in the event of your death. You can nominate one or more of your dependants and/or legal personal representative.

                                  This nomination is not binding to the Trustee, unlike a binding death nomination.

                                  See the PDS relevant to your membership for the full definition of preferred beneficiary nomination.

                                  Preservation

                                  Open/Close

                                  Regulatory requirement that members cannot access their super benefits until a condition of release is met.

                                  Preservation age

                                  Open/Close

                                  The age at which you can access your superannuation upon permanent retirement from the workforce.

                                  Your preservation age depends on the year you were born.

                                  Date of birth Preservation age 
                                  Before 1 July 1960 55 
                                  1 July 1960 - 30 June 1961 56
                                  1 July 1961 - 30 June 1962
                                  57
                                  1 July 1962 - 30 June 1963
                                  58
                                  1 July 1963 - 30 June 1964
                                  59
                                  1 July 1964 or after 60 

                                  Preserved benefits

                                  Open/Close

                                  A classification of benefits under superannuation law.

                                  Superannuation law requires benefits to be given one of three classifications:

                                  • preserved,
                                  • unrestricted non-preserved, or
                                  • restricted non-preserved.

                                  The rules for each classification differs.

                                  Private equity

                                  Open/Close

                                  Investments in unlisted companies, generally held through Australian or international private equity funds, and may include venture capital (funds for start-up firms, small businesses and specialised projects with growth potential), expansion capital (funds for more mature enterprises looking to expand or restructure) and buy-outs.

                                  Product disclosure statement (PDS)

                                  Open/Close

                                  A document given to a member, a potential member, or a client, that gives a detailed explanation of a financial product’s features and costs.

                                  Super funds are required by law to issue PDSs for each product they offer.

                                  Property

                                  Open/Close

                                  Property investments are investments in land and the facilities on it. They fall in to two categories: unlisted property and listed property.

                                  Rebalancing

                                  Open/Close

                                  The process of adjusting your portfolio to readjust or reset the weighting of each asset allocation.

                                  Each of our investment options can perform differently over time. As a result, the overall percentage of your super invested in each option may be quite different over time from the breakdown you originally intended. By regularly checking your portfolio for such changes and rebalancing your portfolio (e.g. through investment switching), you can ensure your super remains invested according to your personal financial objectives.

                                  You can rebalance your UniSuper portfolio by switching your investments options, or redirecting your contributions or pension drawdowns (where applicable).

                                  Restricted non-Preserved benefits

                                  Open/Close

                                  Generally, restricted non-preserved benefits can be accessed in certain circumstances when you terminate employment with an employer who had contributed to UniSuper on your behalf.

                                  Restricted non-preserved benefits can also be accessed if you meet a condition of release.

                                  In the DBD there are additional restrictions on access to benefits. Generally members can’t access their DBD component until it entirely consists of unrestricted non-preserved money.

                                  Reversionary beneficiary nomination

                                  Open/Close

                                  For eligible pension members: by nominating one of your eligible dependants as a reversionary beneficiary, the balance of your pension can continue to be paid to one of your eligible dependants after your death as a pension rather than a lump sum.

                                  Reversionary pension

                                  Open/Close

                                  A pension that continues to be paid to an eligible dependant after the death of the original pension member.

                                  Rollover

                                  Open/Close

                                  Process of transferring super from one super fund into another.

                                  Salary sacrifice

                                  Open/Close

                                  When used in the context of super, this is an arrangement between a member and their employer, where the employer agrees to put an additional portion of your before-tax salary into your super.

                                  SCT

                                  Open/Close

                                  See: Superannuation Complaints Tribunal (SCT)

                                  Sector investment options

                                  Open/Close

                                  Less diversified investment options (mainly single asset class options) that are designed for members who want exposure to more specific and special interest investment areas. These are not intended to be used in isolation, but rather combined with other investment options to build a diversified portfolio.

                                  Service fraction

                                  Open/Close

                                  Service fraction means:

                                  1. in relation to a Fractional Time Member, that fraction of full-time service which the Employer deems to be Fractional Time Service and which, unless otherwise agreed between the Employer and the Trustee, will be calculated by comparing the Member’s Salary during any period of Fractional Time Service with the Equivalent Full-Time Salary;
                                  2. in relation to a Contributing Member who is not a Fractional Time Member:
                                    1. one; or
                                    2. where a Member’s Salary includes a Temporary Allowance, one or a fraction which is greater than one and which is determined by the Trustee by regarding the period during which such Temporary Allowance is received as a period of Full Time Service; and
                                    3. in relation to a Member who is not a Contributing Member, zero, and, unless expressly provided otherwise in this Deed, the last Service Fraction at which a Member was employed will continue to be the Member’s Service Fraction.

                                  Shareholder

                                  Open/Close

                                  The owner of shares in a company.

                                  Shares

                                  Open/Close

                                  When you buy shares in a company, you are buying a part of that company. This means you share in the company's performance in the form of profits that can be given to you as dividends and/or capital growth through the value of your shares increasing. Companies generally list on the stock exchange to raise capital for their company and to create a market in their shares.

                                  If you own shares, you are a shareholder.

                                  Sight

                                  Open/Close

                                  See: Loss of sight

                                  See also:

                                  Socially responsible investing (SRI)

                                  Open/Close

                                  Investing in companies with more socially responsible and sustainable investment practices as compared to their peers. Investments are selected according to environmental, social and ethical considerations, as well as their labour standards.

                                  Spouse

                                  Open/Close

                                  A ‘Spouse’ in relation to a UniSuper member is:

                                  • a person to whom you are legally married
                                  • a person, whether of the same or the opposite sex, who is in a relationship with the UniSuper member that is registered as a prescribed kind of relationship under certain Australian State or Territory law, or
                                  • a person, whether of the same or the opposite sex, with whom you are in a relationship and not legally married, but who lives with you on a genuine domestic basis as a couple within the meaning of super law.

                                  Spouse contributions

                                  Open/Close

                                  Spouse contributions are non-concessional (after tax) contributions made by a person on behalf of their eligible spouse.

                                  You may be able to claim an 18% tax offset on some of the contributions if you’re eligible.

                                  Standard member contributions

                                  Open/Close

                                  Contributions that DBD and Accumulation 2 members are required to make in addition to employer contributions. Generally these contributions are at the rate of 7% unless reduced under contribution flexibility arrangements.

                                  See more on Standard member contributions.

                                  Strategic asset allocation (SAA)

                                  Open/Close

                                  A portfolio’s neutral asset allocation that aims to achieve long-term investment objectives. It’s based on the longer-term risk and return outlook for the asset classes.

                                  Each of UniSuper’s investment options is structured with a unique, targeted mix of defensive and/or growth investments to meet each option’s individual performance objectives.

                                  Superannuation Complaints Tribunal (SCT)

                                  Open/Close

                                  An independent body set up by the Australian Government that deals with superannuation-related complaints.

                                    Superannuation Guarantee contributions (SG contributions)

                                    Open/Close

                                    Contributions an employer makes into your super fund to comply with Superannuation Guarantee (SG) legislation.

                                    The compulsory SG contribution rate is currently 9% and will increase as follows:

                                    Period Super guarantee rate (charge percentage)
                                    1 July 2012 - 30 June 2013 9%
                                    1 July 2013 - 30 June 2014 9.25%
                                    1 July 2014 - 30 June 2015 9.5%
                                    1 July 2015 - 30 June 2016 10%
                                    1 July 2016 - 30 June 2017 10.5%
                                    1 July 2017 - 30 June 2018 11%
                                    1 July 2018 - 30 June 2019 11.5%
                                    1 July 2019 - 30 June 2020 and onwards 12%

                                    Superannuation Guarantee (SG) legislation

                                    Open/Close

                                    The legislation that sets out the minimum level of contributions an employer must make for its employees, and governs the other superannuation guarantee obligations for employers.

                                    Superannuation Industry (Supervision) Act 1993 (SIS Act)

                                    Open/Close

                                    The legislation governing the prudential management of complying superannuation funds.

                                    Superannuation Product Identification Number (SPIN)

                                    Open/Close
                                    The Superannuation Product Identification Number (SPIN) is the standard method of identification for superannuation products within the financial services industry. UniSuper's SPIN is UNI0001AU.

                                      Supplementary product disclosure statement (SPDS)

                                      Open/Close

                                      A document included with a product disclosure statement to give updated or additional information.

                                      Switch (investment switch)

                                      Open/Close

                                      See: Investment switch

                                      Tax file number (TFN)

                                      Open/Close

                                      A unique number assigned to each taxpayer by the Australian Tax Office (ATO), so they can identify your tax records.

                                      Temporary incapacity

                                      Open/Close

                                      If you are temporarily unable to work due to injury or illness, you may be eligible to claim a temporary incapacity benefit.

                                      Temporary incapacity is defined in the UniSuper Trust Deed as:

                                      A state of health which, in the opinion of the Trustee, renders a member unable to perform their own duties or any other duties for which they are reasonably qualified by training and experience and which are available at the member’s employer where:

                                      • the member has been absent from employment through injury or illness for three months within a period of twelve consecutive months immediately prior to the date of making a claim for a benefit on the grounds of temporary incapacity, and
                                      • the Trustee is satisfied that the state of health is not due to or induced by any wilful action on the part of the member to obtain a benefit.

                                      Temporary incapacity benefit

                                      Open/Close

                                      If you are a DBD or Accumulation 2 member, temporary incapacity benefits are an inbuilt feature of your membership. This means that if you are temporarily unable to work due to injury or illness, you may be eligible to claim a temporary incapacity benefit.

                                      Terminal illness

                                      Open/Close

                                      A disease or condition that, in the opinion of a specialist medical practitioner approved by the Insurer, is likely to lead to death within 12 months from the date the terminal illness was diagnosed.

                                      Terminal medical condition

                                      Open/Close

                                      A condition in relation to the member where the Trustee is satisfied that the following circumstances exist:

                                      • two registered medical practitioners have certified separately that the person suffers from an illness, or has incurred an injury, where it is likely to result in the death of that person with a period that ends not more than 12 months after the date of the certification,
                                      • at least one of the registered medical practitioners is a specialist practising in the area related to the illness or injury suffered by the person, and
                                      • for each of the certificates, the 12 month period has not ended.

                                      Terminal medical condition benefit

                                      Open/Close

                                      If you are a DBD or Accumulation 2 member, terminal medical condition benefits are an inbuilt feature of your membership. This means that if you are unable to work due to a terminal medical condition, you may be eligible to claim a terminal medical condition benefit.

                                      Total and permanent disability (TPD)

                                      Open/Close

                                      This relates to insurance cover available through the policy the Trustee holds with the Insurer

                                      Standard definition

                                      If you are aged less than 65 years and are gainfully employed during the six months prior to the date of disablement, you will be deemed to suffer TPD if you:

                                      •  are unable to do any work as a result of injury or illness for six consecutive months and in the Insurer’s opinion, at the end of the six months you continue to be so disabled that you are unlikely to resume your previous occupation at any time in the future and will be unable at any time in the future to perform any other occupation, or
                                      • suffer the permanent loss of the use of two limbs, or the sight of both eyes, or the permanent loss of the use of one limb and the sight of one eye, or
                                      • suffer cognitive loss.

                                      The 6 month waiting period may be waived if you are suffering from certain specified illnesses.

                                      Non-Standard definition

                                      If you are aged 65 years or over or are not gainfully employed during the six months prior to the date of disablement, you will be deemed to suffer TPD if you:

                                      • suffer an illness or injury that wholly prevents you from performing two of the activities of daily living without the assistance of someone else for a period of at least six consecutive months, and
                                        • (since suffering the illness or injury) you have been under the regular care and attention of a doctor for that illness or injury, and
                                        • in the opinion of the Insurer, the illness or injury means that you are unable to ever again perform at least two of the activities of daily living without the assistance of someone else, or
                                      • you suffer the permanent loss of the use of two limbs, or the sight of both eyes, or the permanent loss of the use of one limb and sight of one eye, or
                                      • suffer a cognitive loss. 

                                      Total disability

                                      Open/Close

                                      A disability caused by an injury or illness and you are:

                                      • unable to perform at least one pre disability income-producing duty of your occupation (which produced at least 20% of your monthly income), and
                                      • not working in any occupation whether for reward or not for reward, and
                                      • under the regular care of a doctor and undergoing appropriate treatment and care.

                                      TPD

                                      Open/Close

                                      See: Total and permanent disability (TPD)

                                      Transition to retirement (TTR)

                                      Open/Close

                                      Under the transition to retirement rules, eligible members who have reached their preservation age but are under age 65 can take all or part of their super benefit in the form of a non-commutable account based pension while continuing to work.

                                      UniSuper members can transition to retirement using a Flexi Pension if eligible.

                                      Trust Deed

                                      Open/Close

                                      The legal document that contains the governing rules for a superannuation fund.

                                      See also:

                                      Trustee

                                      Open/Close

                                      The body that is responsible for the management of the fund and must manage the fund in accordance with superannuation law and the fund’s governing rules.

                                      The trustee of UniSuper is UniSuper Limited.

                                      TTR

                                      Open/Close

                                      See: Transition to retirement (TTR)

                                      Unitised cover

                                      Open/Close

                                      Where the cost of each unit of cover stays the same as you get older, however the amount of insurance you get for that cost reduces.

                                      Unrestricted non-preserved benefits

                                      Open/Close

                                      Unrestricted non-preserved benefits can generally be accessed at any time, subject to Trust Deed restrictions, regardless of your age, employment situation or financial position, and are usually made up of benefits that you have already become entitled to, but have voluntarily decided to keep within the super system (for example if you have reached age 65 but you are still working).

                                      Generally, if you’re a DBD member, you cannot access your defined benefit component unless all of your benefit is unrestricted non-preserved.

                                      Volatility

                                      Open/Close

                                      A measure of fluctuation in price over time. It can represent an investment’s likelihood of going up and down in price, compared with other investments. Volatility is a measure of risk.

                                      Voluntary member contributions

                                      Open/Close

                                      After-tax contributions you make to your super, in addition to the amount your employer contributes on your behalf.

                                      Work test

                                      Open/Close

                                      A condition that members aged 65 or over but under 75 must satisfy in order for us to accept non-mandated contributions.

                                      Under the work test, we can only accept non-mandated contributions provided you have worked for at least 40 hours in a period of not more than 30 consecutive days in the financial year the contribution is made.

                                      The work test must be met once in each financial year before any non-mandated member contributions can be accepted. It’s up to you to demonstrate to us that you have met the work test each financial year.