Footnotes

[1] Press release, Treasurer of the Commonwealth of Australia, The Hon Peter Costello MP, A more flexible and adaptable retirement income system, 25 February 2004, viewed at: http://www.treasurer.gov.au/tsr/content/pressreleases/2004/011.asp?pf=1, on 17 June 2004.

[2] Press release, Minister for Revenue and the Assistant, Senator The Hon Helen Coonan, Matched super extended to one million more Australians, 14 March 2004, viewed at: http://assistant.treasurer.gov.au/atr/content/pressreleases/2004/013.asp?pf=1, on 18 June 2004.

[3] Explanatory Memorandum, Superannuation Budget Measures Bill 2004, p.6.

[4] Explanatory Memorandum, Superannuation Budget Measures Bill 2004, p.6.

[5] Second reading speech, Superannuation Budget Measures Bill 2004.

[6] Explanatory memorandum, Superannuation Budget Measures Bill 2004 p.3.

[7] Submission 3, Investment and Financial Services Association Ltd (IFSA), p.2.

[8] Submission 3, Investment and Financial Services Association Ltd (IFSA), Attachment 1, p.6.

[9] Submission 1, Australian Council of Trade Unions (ACTU), p.1.

[10] Submission 4, the Association of Superannuation Funds of Australia Limited (ASFA), p.1.

[11] Transcript of evidence, 18 June 2004 (Hodge), pp.E12-E13.

[12] Explanatory memorandum, Superannuation Budget Measures Bill 2004, p.4.

[13] Submission 1, Australian Council of Trade Unions (ACTU), pp.1-2.

[14] Transcript of evidence, 18 June 2004 (Rubinsztein), p.E4.

[15] Transcript of evidence, 18 June 2004 (Rubinsztein), p.E4.

[16] Explanatory memorandum, Superannuation Laws Amendment (2004 Measures No. 1) Bill 2004, p.6.

[17] Explanatory memorandum, Superannuation Laws Amendment (2004 Measures No. 1) Bill 2004, p.6.

[18] Press release, Minister for Revenue and the Assistant, Senator The Hon Helen Coonan, Matched super extended to one million more Australians, 14 March 2004, viewed at: http://assistant.treasurer.gov.au/atr/content/pressreleases/2004/013.asp?pf=1, on 18 June 2004.

[19] Explanatory memorandum, Superannuation Laws Amendment (2004 Measures No. 1) Bill 2004, p.3.

[20] Submission 4, the Association of Superannuation Funds of Australia Limited (ASFA), p.2.

[21] Mr Brett Arandall, Submission 2.

[22] Explanatory memorandum, Superannuation Laws Amendment (2004 Measures No. 1) Bill 2004, p.9.

[23] Submission 4, the Association of Superannuation Funds of Australia Limited (ASFA), Submission 6, Securities Institute, p.4.

[24] Explanatory memorandum, Superannuation Laws Amendment (2004 Measures No. 1) Bill 2004, p.10.

[25] Explanatory memorandum, Superannuation Laws Amendment (2004 Measures No. 1) Bill 2004, pp.11,12 and 13.

[26] Explanatory memorandum, Superannuation Laws Amendment (2004 Measures No. 1) Bill 2004, pp.11 and 12.

[27] Explanatory memorandum, Superannuation Laws Amendment (2004 Measures No. 1) Bill 2004, pp.11 and 13.

[28] Budget Measures 2004-05, Budget Paper No. 2, p.20.

[29] These include members of the Seafarers' Retirement Fund and the Aberfoyle Award Superannuation Fund. Explanatory memorandum, Superannuation Laws Amendment (2004 Measures No. 2) Bill 2004, p.21.

[30] Explanatory memorandum, Superannuation Laws Amendment (2004 Measures No. 2) Bill 2004, p.30.

[31] Submission 1, Australian Council of Trade Unions (ACTU), p.2.

[32] Explanatory memorandum, Superannuation Laws Amendment (2004 Measures No. 2) Bill 2004, p.31.

[33] Submission 1, Australian Council of Trade Unions (ACTU), pp.2-3.

[34] Submission 4, the Association of Superannuation Funds of Australia Limited (ASFA), p.3.

[35] Submission 1, Australian Council of Trade Unions (ACTU), p.3.

[36] Submission 4, the Association of Superannuation Funds of Australia Limited (ASFA), Submission 6, Securities Institute, p.4