


Following the announcements made in the May 2009 Federal Budget, we are issuing Supplementary Product Disclosure Statements (SPDS) for many of our products to reflect the following.
Details of the changes are as follows:
1. Concessional Contributions cap
The Concessional Contributions cap has been halved from $50,000 a year to $25,000 from 1 July 2009. For persons aged 50 or over on 30 June, the transitional limit has been halved from $100,000 a year to $50,000. This transitional limit will also apply up to the financial year ending 2012.
2. Government Co-contributions
The Commonwealth Government has reduced the matching rate and matching co-contribution that is payable on an eligible person’s Non-concessional Contributions. The matching rate from 1 July 2009 is:
2009/10 to 2011/12 |
2012/13 and 2013/14 |
2014/15 onwards |
|
|---|---|---|---|
| Matching rate | 100% |
125% |
150% |
| Maximum co-contribution | $1,000 |
$1,250 |
$1,500 |
Note: From 1 July 2009, the income test for co-contribution eligibility includes Salary Sacrificed superannuation contributions.
3. Minimum annual pension limits
The minimum drawdown amount for account-based pensions and term allocated pensions has been halved for the 2009/10 financial year. This extends the concession provided to self-funded retirees during the 2008/09 financial year. All IOOF pension account holders who select a minimum pension will receive the reduced minimum pension rate from 1 July 2009.
Below is a list of the Product Disclosure Statements (PDS) that are being supplemented to record these changes.
Once the SPDSs become available, they can be ordered from our warehouse or simply downloaded from our website. We will communicate via the weekly Bulletin Board once they are available. Please note that all new PDS orders from the warehouse will have the relevant SPDS included.
Viewpoint
Contents
Newsflash: Adviser Alert: Minimum Pension Payments
Newsflash: One day to go – get all concessional contributions in before the deadline
Newsflash: ATO co-contributions systems failure
Technical Strategy: Pension Drawdown Relief – Adviser Opportunities
Technical Strategy: Hidden and carried forward salary sacrifice contributions
Technical Strategy: Super Threshold Changes for 2009/10
Product Spotlight: IOOF Supplementary Product Disclosure Statements post Federal Budget 2009
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