superannuation

superannuation

1. Michael Davison, CPA Australia's superannuation policy adviser, stresses the need to check your super.

"迈克尔戴维森,澳洲会计师的年金政策顾问强调要检查你的超级.

2. The Court also has no power to bind superannuation trustees.

1901的澳大利亚的政府被赋予作为英联邦成员的权利，有权制定关于结婚，离婚以及一切有关于婚姻事务的法律。

3. Assets which are not easily converted into cash such as your house, superannuation etc.

不易转化为现金的资产,如住宅、退休金等。

4. Superannuation is what the Australian equivalent of what we call RSP here in Canada.

两者的差别是, CPP 是强制性的.RRSP 是自愿性的.

5. Income from personal exertion includes consisting of earnings, salaries, wages, commissions, fees, bonuses, pensions, superannuation, allowances, retiring gratuities, and so on.

个人劳动的所得包括：赚的钱、薪水、工资、佣金、收费、奖金、养老金、津贴、退休金等。

6. PERSONAL FINANCIAL PLANNING AND SUPERANNUATION

个人财务计划与退休金

7. Growth in superannuation investments has been significant, particularly through Self Managed Superannuation Funds (SMSFs) as people seek more involvement in saving for their retirement.

为退休作投资已经成为一个趋势，尤其可以通过个人退休基金计画，可以看到越来越多人为他们未来的退休生活而存钱。

8. Old age pensions have been replaced by flat superannuation, with inequalities for long-term care.

之前的养老金由单一的退休金代替，这对于长期照顾来说，很是不公平。

9. In fact the "Simpler Super" rules introduced in July 2007 allowed for an unprecendented inflow of funds into the superannuation system.

事实上，“最简单就是最好”这个理念是在2007年7月引入的，我们首个将这个理念引入退休计画当中。

10. The salary payment date for January 2006 will be advanced to 24th January 2006 (Tuesday). Enquiries can be directed to the Payroll and Superannuation Unit at 2609 7240/7246.

二零零六年一月份之薪金，将提前于一月二十四日（星期二）发放。查询可致电薪津及公积金组（二六零九七二四零/七二四六）。

11. In case of life insurance, the company compensates the insured or the designated beneficiary for the death, injury, medical treatment or superannuation of the insured.

人身保险中当被保险人发生死亡，伤残，医疗，年老等事故时，保险公司对受益人或被保险人给付保险金。

12. Should they consider life insurance health insurance or superannuation for retirement?

他们应该为人寿保险，医疗保险，或者是退休金发愁吗？

13. corporate superannuation fund

企业年金基金

14. Are you aware of the superannuation guarantee obligations on an employer?

作为雇主你知道缴纳养老金的义务吗？

15. Summaries of Actuarial Reports on the Financial Condition of Defined Benefit Superannuation Funds

关于固定养老基金财务状况的精算报告小结

16. Payments from Superannuation Funds to Employers

养老基金支付给雇主的金额

17. Superannuation is a specially designed long-term investment for your retirement.

养老金(Superannuation)是一种特为你退休而设的长期投资。

18. Preparation of Benefit Certificates Required under the Superannuation Guarantee (Administration) Act

养老金保证(管理)法规要求下养老金凭证的编制

19. superannuation and retired allowances

养老金及退休金税收优惠

20. superannuation fund

养老金基金

21. Superannuation contributions will be made by employer to a predetermined Superannuation fund

养老金将由雇主缴纳给预先选定的养老基金

22. Assistant Director A&F (Audit & Superannuation)

助理局长[行政与财务](审计及退休金)

23. There will also be a one-off doubling of superannuation co-contribution for eligible contributions made in 2005-06, to improve superannuation savings for low income earners by $1.1 billion.

同时，政府还对符合2005-06年度规定的合法的养老金进行一次性的双倍发放，目的是改善低收入人群的养老金储蓄，这部分的储蓄费用约为11亿美元。

24. Determination of Accrued Benefits for Defined Benefit Superannuation Funds

固定养老基金应计养老金的确定

25. Infation and unemployment grew in the 1970s, and government spending on social welfare increased with the introduction of National Superannuation in 1976 and a range of other income support measures.

在20世纪70年代，通货膨胀扩大，失业率增长，政府通过在1976年推行国家退休金制度以及一系列其他收入支持措施，加大了在社会福利上的投入。

26. Investing in superannuation while you are working is designed to help you build a

在你在职期间投资养老金旨在帮助你为你的退休

27. Superannuation in Australia is commonly known as 'Super'.

在澳大利亚养老金通常被称为"Super"。

28. Ongoing contributions to the superannuation fund are essential to guarantee future superannuation payments to New Zealanders.

对养老基金的持续拨款是保证未来新西兰人能领到养老金的根本条件。

29. Investigation of Defined Benefit Superannuation Funds

对固定养老基金的调查

30. Gone, too, are all the automatic contributions to the New Zealand Superannuation Fund specially established by the Hon Dr Michael Cullen.

对工党财长卡伦博士设立的新西兰养老基金的自动拨款，也泡汤了。

31. The omission of superannuation from the matrimonial ‘pool’ consequently has had a greater negative impact on women than it has on men.

尽管如此，1959年制定的婚姻诉讼案条例首先在英联邦的较为强大的国家里全面实施，两年后婚姻法才被接受。

32. ‘It’s better to stay in this job as my superannuation is here’,” says Barbara.

我的退休金在这里最好，还是不要要换工作的好。”笆笆拉说。

33. For those in a superannuation fund specialising in Australian shares the average return last calender year was a massive 21 per cent.

把养老金投资到股票市场的人,上个财年收益率是21%

34. Offering life insurance and total and permanent disability cover with superannuation can help attract and retain employees.

提供人寿保险、意外伤残保险和养老保险等有助于吸引和留住雇员。

35. civil service superannuation

文职人员退休金

36. New Zealand’s Superannuation Fund scheme could weigh on the NZ dollar for some time to come.

新西兰的超环基金规划在今后一段时间里将对新西兰元产生很大影响。

37. Enquiries can be directed to the Payroll and Superannuation Unit at 2609 7240/7246.

查询可致电薪津及公积金组（二六零九七二四零/七二四六）。

38. For enquiries, please contact the Payroll and Superannuation Unit at 2609 7236 or 2609 7251.

查询或索取表格，请与该组联络（内线七二三六或七二五一）。

39. For enquiry, please contact the Payroll and Superannuation Unit at 2609 7236/7251.

查询或索取表格，请电薪津及公积金组（二六零九七二三六/七二五一）。

40. As per Federal Legislation or increased by such further salary sacrifice payments as the Employee may request.Once optional payments for superannuation are made they cannot be reduced.

根据联邦法规规定，如果雇员要求拿出更多的工资放进养老金户头，一旦额外的养老金交纳部分确定了就不能再减少。

41. a) This clause 37.3 will apply where the Customer is a trustee of a superannuation fund.

此37.3条款适用于客户是养老金基金受托人的情况。

42. The National Institute of Accountants is proud to present its inaugural Superannuation Masterclass on 9 April at the Adelaide Pavilion, Veale Gardens.

澳大利亚会计师协会很荣幸出席在4月9日在阿德雷德的Veale花园的养老金硕士班的开学典礼。

43. The Analysis of the Management Model of Australian Superannuation

澳大利亚强制年金管理模式分析

44. Disclaimer: I am not a financial advisor or registered tax agent.Below are just my personal opinions only.It does not constitute a financial, tax or superannuation advice in any form.

申明：我不是金融顾问或注册税务代理，以下所有的东东都是我个人见解，不能构任何的金融投资税务养老金的建议。

45. superannuation allowance

离职津贴

46. The Australian Taxation Office (ATO) has outlined changes to the obligations for auditors of self managed superannuation funds (SMSFs).

税务局已经给SMSF（自我管理养老金）的审计人员列出责任的内容。

47. superannuation benefit

老年退休金税务条约优惠

48. superannuation scheme

英国实行的退职年金制度

49. reform of superannuation

超级年金改革

50. This was the crisis, not superannuation or your share portfolio,” he said.

这是危机，不是老年退休或你的股票组合，“他说。

51. superannuation payment

退休金 养老金

52. Gordon took early retirement, and with his superannuation payment he bought a piece of land that he thought would be excellent for growing grapes even though the experts said it would be useless for a vineyard.

郭登提早退休，并且用退休金买了一块他自己认定是很适宜种葡萄的地，可是专家们认为这地是不能变成葡萄园的。

53. The popularity of SMSFs continues to grow, with accountants playing an increasingly important role to ensure SMSF trustees comply with superannuation law.

隶属于上述会计团体的审计人员在对“自治养老基金会”始于2008年7月1日及以后的会计年度进行审计时，都必须遵循“资质要求”。同时，也鼓励审计人员提前采纳该要求。