Concept One Superannuation Plan and The Industry Superannuation Fund will merge to form. Concept ne

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Prepared: 9 November 2012 SIGNIFICANT EVENT NOTICE On 22 February 2013 The Industry Superannuation Fund (TISF) will merge with the Concept One Superannuation Plan (Concept One) and this will result in a number of positive outcomes for Concept One members. The outcomes are outlined on the following pages. Great News! Concept One Superannuation Plan and The Industry Superannuation Fund will merge to form Concept ne the Industry Superannuation Fund This has a positive impact for members. Both funds commenced in Western Australia (WA) in 1986 and have always offered WA members the advantage of having their superannuation accounts managed within WA, there by enjoying local time, local knowledge and supporting employment within our great State. At the same time both funds have a significant number of members and employers in other States. Both funds have a great history of providing members with personalised service for the past 26 years where members speak with qualified superannuation administrators and not a call centre. The joint Board will maintain the personalised administration service both funds have provided to members and employers under the new identity. Concept ne the Industry Superannuation Fund

Quick Facts: Member weekly fee Death/TPD Insurance Benefits Income Protection Money Coach web access No Change Weekly administration fee will continue to be competitive only $1.50 per week You will continue to receive the same level of personal service. No automated cues or numbers to select. You will speak to an administrator who is involved in the day-today admin and not a call centre Cover increased across ALL ages and categories New Education & White Collar categories Maximum cover limits Death or Death & TPD $3,000,000 MLC has been appointed from midnight 25 January 2013 Option to increase your cover without medical evidence on life events marriage, birth of a child or mortgage there are many more 10 year loyalty increase by 1 unit of cover All eligible existing Concept One members as at midnight 25 January 2013 will receive the higher level of cover associated with white collar regardless of your occupation Existing members with default Income Protection will have their benefit increased by an additional $1,000 per month in benefits. Premiums will increase pro rata Education/White Collar $4,000 pm Standard $3,000 pm Ability to select waiting periods of 30, 60 or 90 days and a benefit period for 2 years or to age 65 2 year benefit period or to age 65 Maximum income protection cover limits increased to $30,000 per month Financial advice via a Concept One Money Coach over the phone or full financial planning Remember the first piece of single issue advice is paid for by Concept One Single issue advice includes: Investment option choice Risk profile How much do I need to retire on? Income protection is it suitable in my circumstances? Pension New web site front page that will enable members easier access to information about superannuation Available January 2013 New Increased Investment option We are adding one additional investment option named, Conservative Investment performance The KEY FEATURE of any superannuation fund is its performance over the long term 5, 7 and 10 years. Concept One has consistently performed well. See below: 30 June 2012 returns Portfolio 5 years 7 years 10 years Trustee Balanced (default option) 0.29% 3.79% 5.27% SuperRatings Balanced upper quartile performance 0.16% 4.43% 5.88% As part of the successor fund transfer, from 22 February 2013, Concept One Superannuation Plan will be renamed as Concept One the Industry Superannuation Fund. In addition, there will also be some changes to investment options, fees and charges and your insurance benefits.

What will change? Investment Options At present, Concept One members have 3 investment options. From 22 February 2013, Concept One the Industry Superannuation Fund will have 4 investment options. These investment options will have similar exposure to growth and defensive assets as the current Concept One investment options. If you are invested in one of the current investment options you will remain in that option, however each option is going to be renamed from the transfer date (22 February 2013). As a result of the successor fund transfer, members will also have the choice of a new Conservative investment option which will have a target strategic asset allocation of 30% growth assets and 70% defensive assets. Present Portfolio Name Trustee Balanced Growth New Cash Enhanced New Portfolio Name Balanced (Default) Assertive Conservative Cash Asset Allocation percentage of assets invested in each sector Standard risk measure* Estimated number of negative annual returns over any 20 year period 60% growth assets and 40% defensive assets 80% growth assets and 20% defensive assets 30% growth assets and 70% defensive assets 100% cash New Medium to high High Medium Very Low Rating 5 Rating 6 Rating 4 Rating 1 New *Standard risk measure ratings are calculated 1 very low to 7 very high which reflects the likelihood of a negative return within a 20 year period. Fees There will be some changes in fees and charges applicable from 22 February 2013. The difference between the current fees and charges and those which will apply from 22 February 2013 are summarised in the table below: Current Concept One fees Concept One the Industry Superannuation Fund fees from 22 February 2013 Type of fee or cost Amount Amount Fees when your money moves in or out of the fund Establishment fee Nil Contribution fee Nil Withdrawal fee Nil if balance is below $1,000 $60 if balance is $1,000 or more Termination fee Nil Management costs The fees and costs for managing your investments Administration fee $1.50 per week ($78.00 p.a.) Investment management fees Family law fee Investment management charge depends on your chosen investment option. $165.00 for any information requested. This fee will apply each time a request for information is made after a 12 month period. Investment switching fee Nil

Insurance It s cost effective to purchase insurance through your superannuation fund. Concept One has negotiated a new insurance offering for existing members which provides increased benefits! Concept One s current insurance policy is underwritten by TAL Life Limited (TAL) (formerly TOWER Australia Limited) (ABN 70 050 109 450; AFSL 237848). As part of the transfer, the Trustee has negotiated new insurance terms with MLC Ltd (ABN 90 000 000 402; AFSL 230694) to provide Death, Total and Permanent Disablement and Income Protection cover to Concept One members from midnight 25 January 2013. Any insurance claim lodged prior to midnight 25 January 2013 will continue to be assessed by TAL. As part of the change in insurer, the default insurance option will change. As a special merger benefit ALL existing Concept One members with default insurance as at 26 January 2013 will receive increased cover. Concept One members can elect to opt-out of the higher default insurance option within 90 days after 26 January 2013. If you wish to have Death cover only or you do not wish to have any insurance cover with Concept One, please notify the Trustee in writing. If you wish to have the higher level of cover then you don t need to do anything you will automatically be raised to the higher level of cover and the cost of the cover will increase from $0.90 per week for Death only cover to $2.00 per week although your premiums have increased so has the level of cover. Refer to examples below: Current cover for equivalent premium $2.00 per week Death Only New cover for same premium of $2.00 per week Death only Percentage Increase in cover Member age under 35 $291,200 $303,600 up by 4.2% Member age 43 $128,800 $165,200 up by 28.2% Member age 55 $33,200 $40,600 up by 22.2% For Death and Total &Permanent Disablement the benefit increases are equally as good Current cover for equivalent premium $4.00 per week Death & Total and Permanent Disablement Only New cover for same premium of $4.00 per week Death & Total and Permanent Disablement Only Percentage Increase in cover Member age under 35 $297,600 $303,600 up by 2.0% Member age 43 $130,934 $165,200 up by 26.1% Member age 55 $39,733 $40,600 up by 2.8% If you elect to opt-out you will need to complete the opt-out form that will be sent to you in January when MLC takes over as the insurer. More details on the opt-out option will be sent to you then.

New and improved cover Death or Death and Total and Permanent Disability cover Age Current New Cover limits Death only $0.90 per week Death & TPD $1.50 per week Death only $2.00 per week Death & TPD $4.00 per week 15 to age 35 $131,000 $111,600 $ 303,600.00 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 $92,100 $78,100 $57,900 $49,100 $35,100 $29,700 $17,500 $14,900 $9,600 $8,200 $4,400 $3,700 $ 285,500.00 $ 267,200.00 $ 248,900.00 $ 230,800.00 $ 212,500.00 $ 196,700.00 $ 181,000.00 $ 165,200.00 $ 149,300.00 $ 133,600.00 $ 123,000.00 $ 112,500.00 $ 101,900.00 $ 91,400.00 $ 80,800.00 $ 72,800.00 $ 64,700.00 $ 77,100.00 $ 48,600.00 $ 40,600.00 $ 36,900.00 $ 33,200.00 $ 29,600.00 $ 26,000.00 $ 22,300.00 $ 19,800.00 $ 17,400.00 $ 15,000.00 $ 12,500.00 $ 12,200.00 66 to age 70 $3,000 $3,000 $ 12,200.00 level of default cover for Income Protection If you have default cover for income protection your benefit will increase by $1,000 per month up from 3 to 4 units for education and up from 2 to 3 units for standard cover. Your premium will increase as an example if you are between age 41 and 45 and in the white collar / education sector in which case for cover of $4,000 per month your annual premium would be $197.60 pa or $3.80 pw. Default Cover White Collar/Education Standard Benefit Period Waiting Period $4,000 per month (4 units) $3,000 per month (3 units) 2 years 60 days Premium for 1 unit of cover (1 unit = $1,000 per month) Waiting Period 60 days White Collar/Education Unit cost per week ($) Up to age 35 0.5 1.15 36 40 0.7 1.75 41 45 0.95 2 46 50 1.45 3 51 55 1.65 3.6 56 60 2.75 5.5 61 65 3.1 6 Standard Unit cost per week ($) For further details on your insurance in Concept One the Industry Superannuation Fund go to www.conceptonesuper.com

Other key features: The Trustee confirms there will be no changes to the following key features. Current Concept One features Interim Crediting Rates What if I want to change my investment option? What types of contributions can I make? Contribution caps Salary sacrifice your contributions Government Co-contribution Spouse contributions Contribution splitting Nominating a beneficiary Who is a dependant? Member Benefit Protection Anti-detriment payments When can I access my money? Portability of super Proof of identity How your super is taxed Supplying your Tax File Number (TFN) Complaints Eligible Rollover Fund (ERF) Protecting your privacy Concept One the Industry Superannuation Fund features from 22 February 2013 Keep updated by visiting the website The Concept One website will be updated on a regular basis to keep you informed of significant developments or changes. Contacting us is easy If you have any questions about Concept One or this Significant Event Notice please contact the Administrator, The Australian Superannuation Group (WA) Pty Ltd. Call: 1300 720 182 or (08) 9211 6677 Email: conceptone@tasgwa.com Write to: Locked Bag 90 WEST PERTH WA 6872 Website: www.conceptonesuper.com The information provided in this significant event notice is general information only and does not take into account any person s individual objectives, financial situation or needs. You should consider obtaining financial advice tailored to your own personal circumstances, before making a decision. Concept One Pty Ltd ABN 25 009 179 613 RSE Licence NoL0002813 The Trustee for Concept One Superannuation Plan ABN 21059451252 RSE Registration No R1056808 Contact us on 1300 720 182 or (08) 9211 6677 / Email: conceptone@tasgwa.com / or for the latest updates go to www.conceptonesuper.com CO/SEN/BROCH 922.5 11/12 ISS1