Table of Contents
What preservation means
The Government's policy
The value of preservation
The leakage problem
These changes in the broader context of preservation, and of national
savings
RIM Modelling
Cost to revenue
Conclusions
What this measure means
The Committee's previous work
The new evidence
Conclusion - what about a lower threshold?
What this change does
Transitional arrangements
Previous consideration of hardship by this committee
Appropriateness of objective rules for access on hardship grounds
Inflexibility and related problems
Compassionate grounds
Residual discretion or right of appeal?
The recent history on hardship applications under the former rules
Super - a first option in hardship?
Combining objective and subjective tests for hardship
Conclusions
Effect of the changes
The Government's changes to the application of SG
The changes to visa rules
The Roach Committee
The ambit of the Super Guarantee: do temporary residents fit in?
Limiting SG exemption to the sub-class 413 visa criteria
Temporary entrants and the labour market: are they job takers?
The new old 413 requirements - administrative problems for employers
What is achieved by removing early release for permanent departure?
Retrospective, prospective, or another perspective?
The notice period: transition impossible?
What about the job makers?
A threefold burden
One - the burden on temporary entrants
Two - the burden on employers
Three - the burden on superannuation funds
Are temporary entrants likely to become reliant on Australian social
security?
International social security agreements
Permanent departure of Australian citizens and permanent residents
Generally - regarding superannuation
Australian citizens and permanent residents
Temporary residents
Prelude
The Committee's recommendations
Abolition of the $500 threshold
Release of monies on departure overseas
Hardship and compassionate grounds
Background
What the SHAR is
The future of SHAR
What the amending Bill does
Hardship and compassionate grounds
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