2013 Benefit Statement Notes

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1 2013 Benefit Statement Notes At 30 June 2013 Important information The Board of Trustees of the State Public Sector Superannuation Scheme (ABN ) (QSuper Board) is required to provide you with information that you reasonably require to understand your benefit entitlements. Further information about your QSuper account is available on our website at qsuper.qld.gov.au, or on request by calling us on ( if overseas). This is your Benefit Statement as at 30 June 2013 and should be read in conjunction with QSuper s 2013 Annual Report which will be available on the QSuper website in October The report provides general information about QSuper s performance, management and financial condition. While care has been taken to ensure the information contained in this statement is accurate, it must in no way be regarded as a guarantee of benefits. All benefits payable will be determined strictly in accordance with relevant statutes at the time the benefit is paid. You should be aware that the amounts on which that information was based might change. The details in your statement reflect benefits payable at 30 June 2013 unless identified otherwise. Your benefit may change between 30 June 2013 and the date your benefit is payable. Before acting on any information contained in this statement, you should request up-to-date information from us. Enquiries and complaints The QSuper Board has procedures in place to ensure any enquiries or complaints are dealt with fairly and promptly. If you have a complaint about QSuper, please call us on ( if overseas) or using the Contact Us page of our website at qsuper.qld.gov.au/members/contact. Alternatively, write to: Enquiries and Complaints Officer QSuper GPO Box 200 Brisbane Qld 4001 Letters should be marked Notice of enquiry or complaint. If the matter is not resolved within 90 days, or if you are not satisfied with our response, you can take the matter to an external appeal forum. The Superannuation Complaints Tribunal (SCT) is an independent body set up by the Commonwealth Government to assist members only after they have made use of a superannuation fund s internal complaints procedure. The scope of matters which the SCT can deal with is limited. Upon lodgement of your complaint, the SCT will advise you whether your complaint can be dealt with, and if so, what information you need to supply. You can contact the SCT at: The Secretariat Superannuation Complaints Tribunal Locked Bag 3060 Melbourne Vic 3001 Phone: ( if overseas) Website: sct.gov.au Continued over page 1/8

2 Your privacy The privacy of your personal information is important to us. QSuper s privacy policy is contained in the Your Privacy factsheet, which you can download from our website, or call us and we ll send you a copy. General advice warning The information in the 2013 Benefit Statement and accompanying notes is not personal financial advice and has been prepared from sources we believe to be reliable and accurate. This information is provided by the QSuper Board. This information has been prepared for general purposes only without taking into account your objectives, financial situation, or needs. As a result, you should consider the appropriateness of the information for your circumstances, and obtain and read the product disclosure statement (PDS) or account guide before deciding whether to acquire, or continue to hold, a product. You can obtain a PDS or guide at qsuper.qld.gov.au or by calling us on All products are issued by the QSuper Board as trustees for the QSuper Fund. The QSuper Board is not licensed to provide financial product advice. There is no cooling-off period in relation to the product/s. You should also consider whether you need to seek personal financial advice before taking action in relation to the product/s or any of the information in the 2013 Benefit Statement and accompanying notes. QInvest 1 QSuper members can access personal financial advice from QInvest. QInvest s expertise and experience extends to all aspects of financial planning and investment advice. If you would like to discuss your personal goals and options with a qualified adviser, please call QInvest on or visit their website at qinvest.com.au. Superannuation changes Public Sector Superannuation Queensland The Superannuation (State Public Sector) Regulation 2006 was amended, effective 26 October 2012 to: declare the Australian Skills Quality Authority as a unit of the State public sector remove a number of entities that are no longer employer sponsors of QSuper, or now meet other definitions as units of the State public sector. The Superannuation (State Public Sector) Regulation 2006 was amended, effective 8 February 2013 to: allow the QSuper Board to determine an amount to replace the Average Weekly Ordinary Time Earnings amount for a period when it is not published by the Australian Bureau of Statistics (due to the Australian Bureau of Statistics changing the frequency of its reporting cycle) allow members aged 60 and over to access their accrued superannuation on ceasing an arrangement of gainful employment ensure the appropriate preservation treatment of a benefit transferred from a Defined Benefit to an Accumulation account clarify the definition of involuntary termination allow insurance premiums for voluntary insurance taken out by Defined Benefit members to be deducted from the member s Accumulation account only make minor changes to update terms used. Notes Note 1 Tax file number (TFN) Under the Superannuation Industry (Supervision) Act 1993, your superannuation fund is authorised to collect your tax file number (TFN), which will only be used for lawful purposes. These purposes may change as a result of future legislative change. The trustee of your superannuation fund may disclose your TFN to another superannuation provider, when your benefits are being transferred, unless you request in writing to the trustee of your superannuation fund not to disclose your TFN to any other superannuation provider. It is not an offence to not quote your TFN. However, giving your TFN to your superannuation fund will have the following advantages: your superannuation fund will be able to accept all types of contributions into your account/s the tax on contributions to your superannuation account/s will not increase other than the tax that may ordinarily apply, no additional tax will be deducted when you start drawing down your superannuation benefits it will make it much easier to trace different superannuation accounts in your name so that you receive all your superannuation benefits when you retire. For more information, please read either the Accumulation Account Product Disclosure Statement or the Defined Benefit Account Guide. These documents are available on our website, or call us and we ll send you the copy you need. 1 QInvest Limited (ABN , AFSL and Australian Credit Licence number ) (QInvest) is ultimately owned by the QSuper Board (ABN ) as trustee for the QSuper Fund (ABN ), and is a separate legal entity which is responsible for the financial services and credit services it provides. 2/8

3 Note 2 Death and total and permanent disability (TPD) insurance This section shows the value of your death and TPD insurance cover at 30 June For information about your insurance cover and conditions, please refer to either the Accumulation Account Insurance Guide for Queensland Government and related entity employees or for non-queensland Government employees. You can download these from our website, or call us and we ll send you the copy you need. Note 3 Income protection This section shows the level of income protection cover you had at 30 June All income protection benefits are subject to exclusions for pre-existing medical conditions and this benefit may not apply to some members. Income protection is not available for police officers or members of the Legislative Assembly. Other insurance arrangements exist for the Queensland Perfoming Arts Trust (QPAT) and some employees of the Queensland Ambulance Service (QAS). For information about this cover, please refer to either the Accumulation Account Insurance Guide for Queensland Government and related entity employees or for non- Queensland Government employees, or the Defined Benefit Account Guide. You can download these from our website, or call us and we ll send you the copy you need. Note 4 Withdrawal benefit The total is the amount payable to you, before any fees, charges, surcharge liability and government taxes, if you closed your account on the date shown. Accumulation account The withdrawal benefit is your account balance. For more information, please read the Accumulation Account Product Disclosure Statement. Defined Benefit account Your withdrawal benefit uses your multiple in conjunction with your salary. The multiple is calculated based on your standard member contribution rate, working hours and length of contributory service. If you are aged under 55, your withdrawal benefit is the total amount of your contributions, interest on those contributions and the Investment Linked option value of your deferred retirement benefit. If you are aged 55 or over, your withdrawal benefit uses your multiple in conjunction with your final average salary. For more information please read the Defined Benefit Account Guide. Deferred retirement benefit The withdrawal benefit is the Investment Linked option value. More information, including calculations, can be found in the Deferred Retirement Benefit Guide. Note 5 Death or total and permanent disability (TPD) benefit This is the total amount that may be payable in the event of your death or total and permanent disability. All death or total and permanent disability benefits are subject to exclusions for pre-existing medical conditions and these benefits may not apply to some members. The amount may be higher than your current balance due to an insurance or prospective benefit that QSuper provides. For more information, please read the Accumulation Product Disclosure Statement, the Defined Benefit Guide or the Deferred Retirement Benefit Guide. You can download these documents from our website, or call us and we ll send you the copy you need. Note 6 Terminal medical condition For Queensland Government employees there is no insurance benefit. Eligible members who are suffering from a terminal medical condition are able to access their Accumulation account balance as a tax-free lump sum. For more information, please read the Accumulation Account Guide. For non-queensland Government employees, this amount includes an insurance benefit that may be payable in the event of death. For more information, please read the Accumulation Account Insurance Guide for non-queensland Government employees. These documents can be downloaded from our website, or call us and we ll send you the copy you need. If you have a Defined Benefit, Deferred Retirement, State or Police account, conditions and the amount payable may vary. Please contact us for more information. Note 7 Other significant benefits Details of your other significant benefits reflect your situation at 30 June 2013 and the amount might have since changed. Continued over page 3/8

4 Note 8 Salary If you have had a salary reduction in the past, there may be an additional amount payable when your benefit becomes due in recognition of the period of service where your contributions were based on a higher salary. For examples of how your salary affects the calculation of your benefit, please refer to the Defined Benefit Account Guide. a) The benefits in your Defined Benefit account are based on your 1 July reported salary for superannuation purposes (or full-time equivalent salary if you are working part-time). However, your age at the time your benefit is calculated may affect the balance. Aged under 54 If you are aged under 54 at the date of calculation, your benefits are based on your final salary (FS) which is your last 1 July salary. For example, your benefits at 1 July 2012 are calculated using your 1 July 2012 salary. Your benefits calculated at 30 June 2013 are also calculated using your 1 July 2012 salary. Aged 54 If you are aged 54 at the date of calculation, a final average salary (FAS) may be used. If there is no 1 July between the date you turned 54 and the calculation date, your last 1 July salary is used. However, if a 1 July occurs between the date you turned 54 and the calculation date, an average is used. The average is calculated using your last two 1 July salaries and the number of days between your 54th birthday and the calculation date. For example, if you turned 54 on 31 December 2012, your benefits at 1 July 2013 are calculated using your 1 July 2012 salary for the period between 31 December 2012 and 30 June 2013, and your 1 July 2013 salary for one day. Therefore benefits calculated at 30 June 2013 are calculated using your 1 July 2012 salary. Aged 55 or over If you are aged 55 or over at the date of calculation, your benefits are based on your final average salary (FAS). This is calculated over the 12 months prior to the calculation date based on a time-weighted average of your last two 1 July salaries. For example, your benefits at 1 July 2012 are calculated using a time-weighted average of your 1 July 2011 and 1 July 2012 salaries. Your benefits calculated at 30 June 2013 are calculated using your 1 July 2012 salary. b) If you are aged under 54 at 1 July 2013, your 1 July 2013 salary (if it was available at the time of preparation) is also shown and has been used throughout your statement to give you the latest benefit estimates. c) If you are aged 54 or over at 1 July 2013, your 1 July 2013 salary (if it was available at the time of preparation) is also shown. This salary will be used in conjunction with your 1 July 2012 salary to determine your FAS, which is used to calculate your benefits from 1 July Note 9 Account transactions This section summarises the transactions that have been applied to your account/s during the 2012/2013 financial year. To find out more information about these transactions, please read the Accumulation Account Product Disclosure Statement or the Defined Benefit Guide which can be downloaded from our website, or call us and we ll send you a copy. Transactions include: Contributions There are several types of contributions you and your employer may be able to make to your QSuper account/s. Spouse contributions This figure represents the amount your spouse contributed into your account on your behalf for which they may be able to claim a tax offset. Commonwealth Government super co-contributions This figure represents the amount of super co-contribution received from the Commonwealth Government. Gross transfers/rollovers This value represents money that has been: rolled over to QSuper from another complying superannuation fund transferred between QSuper accounts transferred to this account from another QSuper account through a contribution splitting strategy received following receipt of a court order or a superannuation agreement made under the Family Law Act Net earnings (Accumulation accounts only) Net earnings are the investment returns net of all fees, excluding the QInvest co-payment or any capital guarantee fees which are deducted from your account balance. Insurance benefit This represents an amount credited to your account in relation to a total and permanent disability or death insurance claim. Interest added to insurance benefit This is the interest in relation to your insurance that was applied to this account for the period between the death/tpd effective date and the date QSuper paid the benefit. 4/8

5 Contribution replacement benefit and interest (Queensland Government and related entity employees only) This amount has been added to your account to replace missed member and employer contributions while you were receiving income protection. For more information please see our Income Protection Benefit Guide for Queensland Government employees. Capital guarantee rebate At 30 June 2013, any money invested in the VPP (Closed) Option has a capital guarantee which ensures the investment return over the full financial year cannot be negative. If a negative investment performance is experienced over a full financial year, an amount will be added to your account to cover this reduction in your balance. However, while the guarantee protects against negative investment performance, it doesn t cover the cost of the guarantee itself nor does it apply to any money withdrawn during the year. Adjustments This amount represents any corrections made to your account. Generally, you will have received previous correspondence from us about any adjustments made to your account. For more information about these adjustments, please call us. Insurance premiums This is the amount of insurance premiums that were deducted from your account during the financial year. If a premium is a negative amount, then a refund has been applied to your account. Tax amounts These tax amounts include contributions tax which is currently 15% payable on all concessional contributions. No-TFN tax will apply if you or your employer has not supplied your TFN and your concessional contributions will be taxed at additional 31.5%. Withdrawals This amount represents any payments from your account. Examples include payments to you, rollovers, family law splits and bankruptcy, release of money relating to a forfeiture order, or transfers to a QSuper Pension account. You will have received previous correspondence from QSuper about these withdrawal(s), but if you would like more information please call us. QInvest co-payment deductions QSuper subsidises QInvest s fees when you seek personal financial advice about your QSuper benefit. You only pay a co-payment which is directly deducted from your Accumulation account and is shown here. Capital guarantee fee QSuper has underwritten to provide the members of the closed Voluntary Preservation Plan (VPP) with a capital guarantee that the earning rate for a full financial year will not be negative. In return for this capital guarantee, VPP members are levied a premium of 0.35% p.a. of their VPP balance on 30 June each year. This amount was deducted from your 30 June 2013 account balance. The VPP crediting rate for the 2012/2013 financial year was applied to your account before the capital guarantee fee was debited. The VPP crediting rate for the 2012/2013 financial year was %. For more information on the capital guarantee, please refer to the VPP (Closed) Option factsheet, which you can download from our website, or call us and we ll send you a copy. Note 10 Investment options The unit prices used to calculate the investment return are the applicable unit prices for each investment option at 30 June 2012 and 30 June 2013 in order to reflect the reporting period start date of 1 July 2012 through to 30 June Net earnings are the investment returns net of all fees, excluding the QInvest co-payment or any capital guarantee fees which are deducted from your account balance. The returns shown are not the returns of your investment in the investment options, unless you remained in that option for the entire year and made no transactions. a) Amount invested after 30 June 2013 Due to processing timeframes, this money was not invested in your account at 30 June To ensure your account is unaffected by these processing timeframes, the money has since been processed using the unit price as at the date QSuper received your contribution. If you have a Defined Benefit account and have an excess contribution for the year, the unit price at 30 June 2013 has been used to invest it in your Accumulation account. b) Investment preference Your investment preference tells us how you would like your future contributions invested. Investment preference does not apply to the VPP (Closed) Option. For more information on investments, please read the Investment Choice Guide, which you can download from our website or call us and we ll send you a copy. Continued over page 5/8

6 Note 11 Preservation components The unrestricted non-preserved amount may be withdrawn at any time. The restricted non-preserved amount is available when you leave the employer who contributes to QSuper. The preserved amount is available after satisfying a preservation cashing requirement, such as permanent retirement. If you are retrenched, or are deemed by QSuper to be partially and permanently disabled, some of your preserved benefit may become available. Note 12 Surcharge This section contains information about any surcharge debt on your account and only contains information that was available to QSuper at 30 June It s important to note that you may have an additional surcharge liability that QSuper wasn t aware of at this time. If QSuper receives an assessment from the Australian Taxation Office (ATO) after you have fully withdrawn your QSuper benefit, the assessment will be sent directly to you by the ATO, or in the case of you rolling your benefit to another complying superannuation fund, to that new fund. QSuper retains surcharge debt accounts for members. When a benefit is claimed from QSuper, or if a rollover to another complying superannuation fund is transferred, QSuper is required to deduct the liability from your account and forward it to the ATO including any interest payable to that date. Opening surcharge liability This amount may include any surcharge debts internally transferred from another account. Interest on surcharge liability This amount is the interest that your surcharge liability has increased by for the 2012/2013 financial year. The interest, which is the Commonwealth Government s 10-year Treasury bond rate, is applied at 30 June each year. You can pay your liability at an earlier date if you want to avoid this annual increase. Surcharge credit balance transferred This amount is the total of any refunds from the ATO relating to an overpaid surcharge debt. When a refund is received by QSuper, we apply it to your Accumulation account according to your investment preference. Surcharge payments deducted from your account This amount is the total of any surcharge liability payments that have been deducted from your account as a result of a withdrawal. For more information about surcharge and your payment options, please read the Superannuation Surcharge Guide, which you can download from our website or call us and we ll send you a copy. Note 13 Other management costs and fees Accumulation accounts These are the costs associated with managing your account. QSuper deducts administration, investment and performance fees on a daily basis from the unit price relevant to your investment option/s, before unit prices are declared. Given the nature of the investment component, these fees cannot be precisely calculated in advance. We will provide updated fees on our website throughout the year. Additional explanation of fees and costs While the benefit of any tax deduction is not directly passed on in the form of reduced fees, this is applied to reserves held for the benefit of members, to help meet tax liabilities. Option Administration fee % Investment fee % Performance fee % Total % Total $1 QSuper Balanced (Default) 0.21% 0.29% 0.07% 0.57% $57.00 QSuper Moderate 0.21% 0.18% 0.04% 0.42% $42.00 QSuper Socially Responsible 0.21% 0.69% 0.00% % $90.00 QSuper Indexed Mix 0.21% 0.14% 0.00% 0.34% $34.00 QSuper Aggressive 0.21% 0.32% 0.10% 0.62% $62.00 Cash 0.21% 0.07% 0.00% 0.28% $28.00 Diversified Bonds 0.21% 0.16% 0.00% 0.36% $36.00 International Shares 0.21% 0.07% 0.00% 0.28% $28.00 Australian Shares 0.21% 0.07% 0.00% 0.28% $ Based on an account balance of $10, Performance fees for this option are paid by AMP Capital Investors Limited to their multi-managers as part of their investment fee. More information is available in the AMP Responsible Investment Leaders Balanced Fund Product Disclosure Statement, which is available from ampcapital.com.au. 6/8

7 More information For more information about the fees, please read the Investment Choice Guide, which can be downloaded from our website, or call us and we ll send you a copy. We will be provide updated fees on our website throughout the year. Defined Benefit/deferred retirement benefit accounts Your Defined Benefit account is not reduced by any fees and costs as your entitlement is based on a formula which provides a package of benefits for which there is no direct cost to you. Therefore, other management costs are reported as nil on your statement. Similarly, no direct fees are applied to deferred retirement benefits. Additional explanation of fees and costs The amount shown in the total fees you paid includes management costs as outlined earlier as well as any QInvest co-payment deductions and/or capital guarantee fee. Information about these amounts can be found in note 9 account transactions. More information For more information about fees in a Defined Benefit account, please read the Defined Benefit Account Guide, which can be downloaded from our website, or call us and we ll send you a copy. For further information about fees in a deferred retirement benefit account, please contact us. Note 14 Account frozen under bankruptcy The Bankruptcy Act 1966 allows a trustee in bankruptcy to recover certain superannuation contributions from a bankrupt member s superannuation account. The trustee in bankruptcy can only recover contributions that have been paid to superannuation on or after 28 July 2006, and that were paid with the intention of keeping the money from the bankrupt s creditors. Where yes is indicated on your statement, your account has been frozen under the Bankruptcy Act Please contact us for more information. Note 15 Balance of accounts The opening benefit at 1 July 2012 shown on your 2013 benefit statement may be different to your closing balance at 30 June 2012 on your 2012 benefit statement. This is because your 1 July 2012 benefit in this statement will take into account any change in your salary effective 1 July Note 16 Retrenchment or partial and permanent disability If you have a Defined Benefit account you may be able to access part of your benefit if you are unable to work due to a partial and permanent disability, or you become retrenched (also known as redundancy). In this situation, the remainder of your superannuation benefit is preserved, generally until you reach your preservation age and permanently retire. Note 17 Deferred retirement benefit Your deferred retirement benefit is the employer-financed portion of your Defined Benefit account. If you transferred from a Defined Benefit account while employed and are subsequently retrenched from that employment, or deemed by QSuper to be partially and permanently disabled before ceasing that employment, your deferred retirement benefit will be transferred to an Accumulation account. Following its transfer, you may be able to access all or part of the benefit as cash. Amount retained in QSuper to age 55 This amount is available to you if you resign from employment with the employer who has contributed to QSuper on your behalf. This amount will stay in QSuper until you have reached age 55, when it will be transferred to a QSuper Accumulation account, taken as cash, or rolled over to another complying superannuation fund. Amount preserved Average Wage option When you reach age 55, this amount will be transferred to a QSuper Accumulation account, but cannot be taken as cash until you meet a preservation cashing condition, including retiring after your preservation age. Amount preserved Investment Linked Option (ILO) If you are under age 55 and you choose to transfer your Deferred retirement benefit to a QSuper Accumulation account or to another complying superannuation fund, the amount transferred will be the ILO value. A further explanation of the amounts shown in this part of your statement is available in the Deferred Retirement Benefit Guide, which you can download from our website, or call us and we ll send you a copy. Continued over page 7/8

8 Note 18 Estimated future retirement benefits The projection multiple on your benefit statement is calculated according to how your multiple has grown over the past financial year, based on your working hours, any periods of leave (including absence from work while receiving QSuper income protection benefits) you took and the level of contributions you made. Your actual retirement benefit at the time of your retirement will depend on a number of factors, including your salary. If you have contributed to your Defined Benefit account at a higher rate due to your salary level and then in following years it drops to a lower salary, you may receive a salary reduction benefit. Whether you receive a salary reduction benefit, and the amount you receive, will depend on how long you were in the higher salary, and the salary you finish on. This amount is determined at the time you make a claim on your Defined Benefit account and has not been factored into this estimate. Please note that the amounts on which the information was based might change and you should seek information from QSuper about the amount of any benefit prior to withdrawing it. Note 19 Transition to a QSuper Pension account a) Payments This is the amount by which your account balance has been reduced following your election to start a QSuper Pension account using the transition to retirement option. b) Multiple adjustment This is the reduction of your multiple as a result of your election to start a QSuper Pension account using the transition to retirement option. You will have received previous correspondence from QSuper about the reduction of your multiple. For more information about transition to retirement, please read the QSuper Pension Account Product Disclosure Statement, which you can download from our website, or call us and we ll send you a copy. Note 20 Resignation Your resignation benefit is the benefit you may receive if you voluntarily cease work with an employer who contributes to your Defined Benefit account and do not meet another preservation cashing condition. For more information about resignation, please read the Defined Benefit Account Guide, which you can download from our website, or call us and we ll send you a copy. Note 21 AWOTE The average weekly ordinary time earnings (AWOTE) is a measure of wage levels of Australian employees released by the Australian Bureau of Statistics. Between 1 July 2012 and 30 June 2013 the change in AWOTE applied was 4.95%. Note 22 Family law a) Payments This is the amount that has been deducted from your Defined Benefit account following receipt of a court order or superannuation agreement under the Family Law Act You would have received previous correspondence from QSuper about this payment, but if you would like more information please call us. b) Family law multiple adjustment This is the reduction of your multiple as a result of a family law payment from your Defined Benefit account. You would have received previous correspondence from QSuper about this adjustment, but if you would like more information please call us. Note 23 Withdrawals from Defined Benefit for members age 65 and over a) Withdrawal This is the amount by which your account balance has been reduced following your election to withdraw 100% of your Defined Benefit account after you turned age 65. This payment may have been to start a QSuper Pension account, transferred to a QSuper Accumulation account, rolled over to another complying superannuation fund or taken as cash. b) Multiple adjustment This is the reduction of your multiple as a result of your election to withdraw 100% of your Defined Benefit account after you turned age 65. This payment may have been to start a QSuper Pension account, transferred to a QSuper Accumulation account, rolled over to another complying superannuation fund or taken as cash. Contact Centres 70 Eagle Street Brisbane and 63 George Street Brisbane Telephone ( if overseas) Monday Friday 8.30am to 5.00pm AEST Postal address GPO Box 200 Brisbane Qld 4001 Fax Website qsuper.qld.gov.au ABN: SFN: /13 8/8 QSuper Board of Trustees 2013

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