澳洲留学生dissertation：澳大利亚自我管理的养老基金设立的必要性分析

  Self managed superannuation funds, like all superannuationfunds, are there to provide for retirement. There are around300,000 self managed super funds, representing 560,000Australians managing their own funds.
自我管理的养老基金，和所有的养老基金的性质一样，可以为退休的人提供保证，有大概300,000 的自我管理的养老基金，可以满足560,000澳大利亚人的养老问题。
Currently about 2,500new self managed super funds are established every month. I’mkeen to ensure the money invested in these funds is managedeffectively and is available at retirement.目前，大约每月有2500个新的自我管理的超级基金设立。以确保投资于这些基金的钱是能够在退休时提供给那些需要的人。

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

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

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

  I have made a commitment for the Tax Office to be open andaccountable in its dealings with the community. We publish ourcompliance program annually, detailing the areas of compliancewe are focusing on in that financial year. Our latest Complianceprogram is available at  The publication of thisbooklet on self managed super funds is an extension of thatcommitment. I urge all trustees, auditors, tax practitioners andfinancial advisers – as well as those thinking about setting up aself managed super fund – to read this booklet and ensure theyunderstand their obligations.这本关于大额度养老基金延伸了关于养老政策的知识点的册子是十分有用的，我敦促所有受托人，审计师，税务从业者和金融顾问阅读这本册子，来思考设立管理的超级养老基金的重要性。