Superannuation and Investments Professional Standards and Guidance

Professional Standards and Guidance relating to the Superannuation and Investments practice area.

Current

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Archive documents

Members may request copies of previous exposure drafts by contacting the Institute team at [email protected].

Professional Standards [Archive]

PS 101 Investment Performance Measurement and Presentation (March 2021)

PS 101 Investment Performance Measurement and Presentation (March 2021) Explanatory Memorandum

PS 2 Investigation of Defined Benefit Superannuation Funds (November 1984)

PS 400 Investigations of the Financial Condition of Defined Benefit Superannuation Funds (March 2020)

PS 400 Investigations of the Financial Condition of Defined Benefit Superannuation Funds (March 2020) Explanatory Memorandum

PS 400 Investigations of the Financial Condition of Defined Benefit Superannuation Funds (June 2017)

PS 400 Investigations of the Financial Condition of Defined Benefit Superannuation Funds (June 2017) Explanatory Memorandum

PS 400 Investigations of the Financial Condition of Defined Benefit Superannuation Funds Clean Version (July 2015)

PS 400 Investigations of the Financial Condition of Defined Benefit Superannuation Funds (July 2015) Explanatory Memorandum

PS 400 Investigations of the Financial Condition of Defined Benefit Superannuation Funds (August 2010)

PS 400 Investigations of the Financial Condition of Defined Benefit Superannuation Funds (August 2010) Explanatory Memorandum

PS 400 Investigations of Defined Benefit Superannuation Funds (November 2002)

PS 400 Investigations Defined Benefit Superannuation Funds (May 1995)

PS 401 Summaries of Actuarial Reports on the Financial Condition of Defined Benefit Superannuation Funds (November 1999)

PS 401 Summarises of Actuarial Reports on the Financial Condition of Defined Benefit Superannuation Funds (January 1993)

PS 402 Determination of Accrued Benefits for Defined Benefit Superannuation Funds (March 2020)

PS 402 Determination of Accrued Benefits for Defined Benefit Superannuation Funds (March 2020) Explanatory Memorandum

PS 402 Determination of Accrued Benefits for Defined Benefit Superannuation Funds (September 2012)

PS 402 Determination of Accrued Benefits for Defined Benefit Superannuation Funds (September 2012) Explanatory Memorandum

PS 402 Determination of Accrued Benefits for Defined Benefit Superannuation Funds (November 1994)

PS 403 Preparation of Benefit Certificates (March 2021)

PS 403 Preparation of Benefit Certificates (August 2021) Explanatory Memorandum

PS 403 Preparation of Benefit Certificates (March 2020)

PS 403 Preparation of Benefit Certificates (March 2020) Explanatory Memorandum

PS 403 Preparation of Benefit Certificates (October 2010)

PS 403 Preparation of Benefit Certificates (October 2010) Explanatory Memorandum

PS 404 Valuation of Superannuation Funds Assets (March 2020)

PS 404 Valuation of Superannuation Funds Assets (March 2020) Explanatory Memorandum

PS 404 Valuation of Superannuation Fund Assets (June 2017)

PS 404 Valuation of Superannuation Fund Assets (June 2017) Explanatory Memorandum

PS 404 Valuation of Superannuation Fund Assets (December 2010)

PS 404 Valuation of Superannuation Fund Assets (December 2010) Explanatory Memorandum

PS 404 Valuation of Superannuation Funds Assets (April 2009)

PS 404 Valuation of Superannuation Funds Assets (April 2009) Explanatory Memorandum

PS 405 Cost of Death and Disability Benefits in Superannuation Funds (March 2020)

PS 405 Cost of Death and Disability Benefits in Superannuation Funds (March 2020) Explanatory Memorandum

PS 405 Cost of Death and Disability Benefits in Superannuation Funds (July 2016)

PS 405 Cost of Death and Disability Benefits in Superannuation Funds (July 2016) Explanatory Memorandum

PS 405 Cost of Death and Disability Benefits in Superannuation Funds (June 2010)

PS 405 Cost of Death and Disability Benefits in Superannuation Funds (June 2010) Explanatory Memorandum

PS 406 Unsegregated Superannuation Liabilities (March 2021)

PS 406 Unsegregated Superannuation Liabilities (March 2021) Explanatory Memorandum

PS 406 Unsegregated Superannuation Liabilities (March 2020)

PS 406 Unsegregated Superannuation Liabilities (March 2020) Explanatory Memorandum

PS 406 Unsegregated Superannuation Liabilities (June 2018)

PS 406 Unsegregated Superannuation Liabilities (June 2018) Explanatory Memorandum

PS 406 Unsegregated Superannuation Liabilities (March 2018)

PS 406 Unsegregated Superannuation Liabilities (March 2018) Explanatory Memorandum

PS 407 Solvency Management of Defined Benefit Superannuation Funds (March 2020)

PS 407 Solvency Management of Defined Benefit Superannuation Funds (March 2020) Explanatory Memorandum

PS 407 Solvency Management of Defined Benefit Superannuation Funds (May 2010)

PS 407 Solvency Management of Defined Benefit Superannuation Funds (May 2010) Explanatory Memorandum

PS 408 Payments from Superannuation Funds to Employers (December 2020)

PS 408 Payments from Superannuation Funds to Employers (December 2020) Explanatory Memorandum

PS 408 Payments from Superannuation Funds to Employers (March 2020)

PS 408 Payments from Superannuation Funds to Employers (March 2020) Explanatory Memorandum

PS 408 Payments from Superannuation Funds to Employers (March 2013)

PS 408 Payments from Superannuation Funds to Employers (March 2013) Explanatory Memorandum

PS 409 Segregated Superannuation Assets Certificates (March 2021)

PS 409 Segregated Superannuation Assets Certificates (March 2021) Explanatory Memorandum

PS 409 Segregated Superannuation Assets Certificates (March 2020)

PS 409 Segregated Superannuation Assets Certificates (March 2020) Explanatory Memorandum

PS 409 Segregated Superannuation Assets Certificates (June 2019)

PS 409 Segregated Superannuation Assets Certificates (June 2019) Explanatory Memorandum

PS 410 Statements of Opinion Relating to Defined Benefit Pensions (December 2020)

PS 410 Statements of Opinion Relating to Defined Benefit Pensions (December 2020) Explanatory Memorandum

PS 410 Statements of Opinion Relating to Defined Benefit Pensions (March 2020)

PS 410 Statements of Opinion Relating to Defined Benefit Pensions (March 2020) Explanatory Memorandum

PS 410 Statements of Opinion Relating to Defined Benefit Pensions (December 2017)

PS 410 Statements of Opinion Relating to Defined Benefit Pensions (December 2017) Explanatory Memorandum

PS 410 Statements of Opinion Relating Defined Benefit Pensions (March 2021)

PS 410 Statements of Opinion Relating Defined Benefit Pensions (March 2021) Explanatory Memorandum

Practice Guidelines [Archive]

Glossary of General Defined Terms Used in Practice Guidelines (March 2020)

PG 1 Glossary Defined Terms of Practice Guideline General Actuarial Practice (August 2018)

PG 1 Glossary Defined Terms of Practice Guideline General Actuarial Practice (June 2017)

PG 199.02 Relationship with the Auditor when Actuarial Work is Used in an Audit (July 2023)

PG 199.02 Relationship with the Auditor when Actuarial Work is used in an Audit (February 2018)

PG 3 Actuarial Practice in Relation to AASB 119 Employee Benefits (April 2018)

PG 3 Actuarial Practice in Relation to AASB 119 Employee Benefits (April 2018) Explanatory Memorandum

PG 499.01 Self-Insurance for Superannuation Funds (June 2008)

PG 499.01 Self-Insurance for Superannuation Funds (June 2008) Explanatory Memorandum

PG 499.02 Projected Superannuation Benefit Illustrations (April 2009)

PG 499.02 Projected Superannuation Benefit Illustrations (April 2009) Explanatory Memorandum

PG 499.02 Projected Retirement Benefit Illustrations (January 2018)

PG 499.02 Projected Retirement Benefit Illustrations (January 2018) Explanatory Memorandum

PG 499.02 Projected Retirement Benefit Illustrations (September 2020)

PG 499.02 Projected Retirement Benefit Illustrations (September 2020) Explanatory Memorandum

PG 499.04 Notice to Members Regarding Currency (November 2015)

PG 499.04 Accounting for Superannuation and Long Service Leave Obligations under AASB119 (June 2011)

PG 499.05 Financial Condition Reporting for Superannuation Funds (June 2012)

PG 499.05 Financial Condition Reporting for Superannuation Funds (June 2012) Explanatory Memorandum

PG 499.06 Australian Accounting Standard AASB 1056 Superannuation Entities (September 2016)

PG 499.06 Australian Accounting Standard AASB 1056 Superannuation Entities (September 2016) Explanatory Memorandum

PG 449.07 Additional Conflict of Interest Guidance for Actuaries Working in Superannuation (December 2018)

PG 449.07 Additional Conflict of Interest Guidance for Actuaries Working in Superannuation (December 2018) Explanatory Memorandum

Guidance Notes [Archive]

GN 450 Cost of Death and Disability Benefits Certificates by Actuaries under sub-section 279(3) of the Income Tax Assessment Act (April 1993)

GN 451 Unsegregated Superannuation Liabilities Certificates by Actuaries under sub-sections 283(3) and 283(4) of the Income Tax (March 1993)

GN 452 Segregated Assets Certificates by Actuaries under sections 273A and section 273B of the Income Tax Assessment Act (November 1994)

GN 454 AAS 25 Accrued Benefits under Defined Benefit Superannuation Funds (January 1993)

GN 454 AAS 25 Accrued Benefits under Defined Benefit Superannuation Funds (November 1994)

GN 455 Funding Credits PJFC (December 1993)

GN 455 Funding Credits PJFC (November 2003)

GN 456 Preparation of Benefit Certificates Required under the Superannuation Guarantee Administration Act (March 1995)

GN 457 Benefit Certificates for ‘Deemed’ Defined Benefit Funds (March 1995)

GN 458 Level of Employer Support Guideline 13 of the Guidelines for the Avoidance of Discrimination of the Grounds of Sex, Martial Status or Pregnancy in Relation to Superannuation (July 1994)

GN 459 Payments from Superannuation Funds to Employers (September 1994)

GN 461 Funding and Solvency Certificates (December 1994)

GN 462 Valuations Relating to Transitional Reasonable Benefit Limits (November 1995)

GN 463 Valuation of Superannuation Fund Assets (November 1999)

GN 464 Treatment of Allocations from Reserves for the Superannuation Contributions Tax (Assessment and Collection) Act (April 2004)

GN 466 Projected Superannuation Benefit Illustrations (October 2004)

Information Notes [Archive]

IN Good Practice Principles for Retirement Modelling (February 2022)

IN Innovative Income Streams (November 2021)

IN Deferred Tax Assets (February 2021)

IN Superannuation Insurance Cost Assessment (September 2020)

IN Self Insurance Arrangements and SPS 160 (July 2020)

IN Actuarial Requirements of SPS 160 (July 2020)

IN Shortfall Limit under SPS 160 (July 2020)

IN SG Benefit Certificates and Salary Sacrifice Contributions (June 2020)

IN Dangerous Occupations (November 2019)

IN Using ASIC Class Order CO 11/1227 (March 2016)

IN Responses to Submissions on Division 293 Tax Defined Benefit Issues (February 2015)

IN Conflict Interest in Superannuation (July 2013)

IN Shortfall Limit in Superannuation Prudential Standard 160 (June 2013)

IN Using ASIC Class Order CO 11/1227 Relief for Providers of Retirement Estimates (December 2012)

IN Investments Return Calculation Principles (April 2012)

IN Deferred Tax Assets (June 2010)

IN Benefit Certificates ATO Extensions (November 2008)

IN Simpler Super Notional Taxed Contributions (March 2008)

IN Superannuation Guarantee Legislation Earnings Base Change from 1 July 2008 (January 2008)

Technical Papers [Archive]

TP Good Practice Principles for Retirement Modelling (July 2023)

TP Good Practice Principles for Retirement Modelling (February 2022)

TP Innovative Income Streams (November 2021)

TP Climate Change for Appointed Actuaries (November 2020)

TP Shortfall Limit in SPS 160 (July 2020)

TP Valuation of Share-Based Payments (June 2014)

TP Investment Return Calculation Principles (April 2012)

Discussion Notes [Archive]

DN Actuarial Requirements of SPS 160 (July 2020)

DN Self Insurance Arrangements and SPS 160 (July 2020)

DN SG Benefit Certificates and Salary Sacrifice Contributions (June 2020)

DN Division 293 Tax End Benefit Cap (September 2014)

DN Actuarial Requirements of Superannuation Prudential Standard 160 (March 2014)

DN An Update on Conflicts of Interest in Superannuation (June 2012)

DN An Update on Payroll Tax (October 2009)

DN An Update on Anti-detriment Calculations (September 2009)

DN SEBPC Benefit Certificates (November 2008)

DN Benefit Certificates Earnings Base Change from 1 July 2008 (April 2008)

Other [Archive]

Notice to Members Regarding Benefit Certificates (September 2008)

Superannuation and Investments Professional Standards and Guidance

Current

Professional Standards

Practice Guidelines

Technical Papers

Information Notes

Other

Archive documents

Quick links

Resources

Qualification programs

The Institute

Superannuation and Investments Professional Standards and Guidance

Current

Professional Standards

Practice Guidelines

Technical Papers

Information Notes

Other

Archive documents

Quick links

Resources

Qualification programs

The Institute

Superannuation and Investments Professional Standards and Guidance