• No results found

The priority of the trust in the age of superannuation

N/A
N/A
Protected

Academic year: 2020

Share "The priority of the trust in the age of superannuation"

Copied!
15
0
0

Loading.... (view fulltext now)

Full text

(1)

Abate, The Mandatory Provident Fund U H C Press Ltd, 1998)

Ambachtsheer and Ezra, Pension F u n d M a ~ g e m m t Excellence (John Wiley & Sons, 1998) Arthur, PemionsandTrusteeship (Sweet & Maxwell, 1998)

Baldwin, Scott and Hood (eds), A Reader in Regulation (OUP, 1998) Bennett, Pension FundSurplm (2nd ed, Longman, 1994)

Bogert and Bogert, Law of Trusts (5th ed, William K Stevens, 1977) Breyer, Regulation andlts R40rm (Harvard University Press, 1982)

Butlin, Barbard and Pincus, Government and Capitalism: Public and Private Choice in Twentieth Century Australia (Allen & Unwin, 1982)

Connell and Irvin Class Structure in Australian History: Documents, Narrative and Argument

f i

(Longman Ches re, 1980)

Cope, Constructive Trusts (Law Book CO, 1992)

Dabscheck, Australian Ind~triaIRelations in the 1980s (OUP, 1989)

Dal ~ o n t and Chalmers, Equity and Trust, in Australia and New Zealand (2nd ed, LBC Information Services, 2000)

Dal Pont, Annotated Trusteeand Trustee Companies Legislation (Buttenvorths, 1997) Davis, The Law of Superannuation in Australia (Legal Books Pty Ltd, 1985)

(2)

Gardner and Palmer, Emplo ment Relations: Industrial Relations and Human Resource Management in Australia (zn

dY

ed, MacMillan Education, 1997)

Gray, Life Imrance in Australia (McCarron Bird, 1977)

Green and Cromwell, Mutual Aid or Welfre State: AustraliaS Friendly Societier (George Allen

& Unwin, 1984)

Hardingham and Baxt, Discretionary Trusts (2nd ed, Buttenvorths, 1984)

Hayton, Ha ton and Marshall: Commenta and Cases on the Law of Tnrrtr and Equitable Remedies {~th ed, Sweet & Maxwell, 2003

ISC, The Trustee Guidebook to Superannuation (AGPS, 1996)

Lawriwsky, Ownersbt) andConhdofAurtralian Corporations (University of Sydney, 1978) Leckie, Pmrion Funds in China (IS1 Publications, 1999)

Leow and Murphy, CCHAustralian Master Superannuation Guide (CCH, 2002-3) Maclean, TrustsandPowers (Law Book CO, 1989)

Maitland, Maitlandi Equity ( B ~ n y a t e ed, Cambridge University Press, 1936)

Mallesons Stephen Jaques, Australian FinanceLaw (4th ed, LBC Information Services, 1999) Martyn, Oldham and Bridge, Theobaldon Wills (16th ed, Sweet & Maxwell, 2001)

Meagher and Gummow,Jacobs'Law of Trusts in Australia (6th ed, Buttenvorths, 1997) Mesher, "Occupational Pensionsn in Sweet & M a m e l f s Encyclopaedia ofEmployment Law Moffat and Chesterman, TrustsLaw: TextandMaterials Weidenfeld and Nicolson, 1988) Nobles, Pensions, Employment, andtheLaw (Clarendon Press, 1993)

Patmore, Australian Labour History (Longman Cheshire, 1991)

Peden, GoodFaith in the Performance of Contracts (LexisNexis Buttenvorths, 2003)

Robertson and Samuels, Pension and Superannuation Funds: Their Formation andAdministration Explained (Sir Isaac Pitman & Sons, 1928)

Scott, TbeLaw of Trusts Ord ed, Little, Brown and CO, 1967) Seller, Ontario Pension Law Hadbook (Canada Law Book, 1994)

Singleton, The Accord and the Australian Labour Movement (Melbourne University Press, 1990)

Stilwell, The Accord and Beyond The Political Economy of the Labor Government (Pluto Press, 1986)

Sutton, InsuranceLuw in Australia Ord ed, LBC Information Services, 1999)

(3)

Waters,

h

of Trusts in Cam& (2nd ed, Carswell, 1984)

Wheelwright, Ownership andControlofAustralian Companies (Law Book Company, 1957)

1

Finn, "The Fiduciary Principle" in Youdan (ed), Equity, Fiduciaries and Trusts (Carswell, 1989)

Hill and R a m s 3 " Inst~tutional ,' , Investment in Australia: Theo and Evidence" in Walker

and Fisse (e

,

Secuntres Regulation in Australia and New Zealan

'7

(OUP, 1994)

Knox, "Occupational superannuation in Australia: Present and Future" in Mendelsohn (ed), Finance of OldAge (Centre for Research on Federal Financial Relations, Australian National University, 1986)

Lee, "Modern Portfolio Theory and the Investment of Pension Fundsn in Finn (ed), Equity andCommercialRelationshipr (Law Book CO, 1987)

Liicke, "Good Faith and Contractual Performance" in Finn (ed), Essays on Contract (Law Book CO, 1987)

Nobles, "Pensions as Property and Pensions as Contract" in Harris (ed), Propeq Problems (Kluwer Law International, 1997)

Slater, "Superannuation Fund Surpluses" in Australian Superannuation Practice (ATP, Looselea0

Taylor and Little, "Compulso Occu ational Superannuation: Forsaking Individual Protection for the National nterest' In Knox (ed), Superannuation: Contemporary Issues (Longman Professional, 1994)

?'

P

Walker, Sir Robert, "Some Trust Principles in the Pensions Context" in Oakley (ed), Trendr in Contemporary TrustLaw (Clarendon Press, 1996)

ARTICLES

AND

CONFERENCE

PAPERS

"The Administrator: Key Role

-

Key Person" (1996) ~ ( z ) Pension Commission of Ontario Bulletin 8

(4)

Adams, "Amending Retirement Schemes in Hong Kong" (2001) 38 International Pension

Lmyer 10

Argent, "Obligations of Employers and Advisers under SISn (1994) 6 ASLB 33

Arthur and Sar ant, "'About Schmidt': Vadium Schmidt v Rosewood Trust Limited', resented at APL Case

p

aw Forum, May 2003, Association of Pensions Lawyers (see www.apforg.uk) Asher and Newman, "Hong Kong and Singapore: Two Approaches to the provision of

pensions in Asia" (2001) ~JoumaIofPmionr Mamgemmt 155

Banks, "Use of Pension Scheme Surplus

-

the National Grid Case" (1999) 10 ASLB I I O

Barkehall Thomas, "Unpaid Superannuation Entitlements: A Matter of Trust?" (2002) 30 ABLR 423

Boynton, "Trends in Australian and New Zealand Superannuation Law" (1992) 6 TLI 95 "Analyzing Regulatory Failure: Mismatches, Less Restrictive Alternatives and eform" (1979) 92 Harv L Rev 549

Brodie, "The Heart of the Matter: Mutual Trust and Confidence" (1996) 25 Indus L Rev 121 Brodie, "Mutual Trust and the Values of the Employment Contract" (2001) 30 Indus L Rev

84

Brown, "Pensions Dis utes

-

Pensions Regulation in England and Wales", presented at

Eighth Internationa

p

Conference of the International Pension & Employee Benefits Lawyers

Association, Bordeaux (France), June 2001, IPEBLA

Browne-WiUcinson (Lord), "Equity and its Relevance to Superannuation Schemes Today" (1992) 6 TLI 119

Brunner, "Safety in Superannuation Proposals", resented at Su erannuation 2003: A

L

1

Wat.fallofRt$orm, Coffs Harbour, February 2003, W Council of ustral~a

Butler, "Modern Portfolio Theory and Investment Powers of Trustees: The New Zealand Experience" (1995) 7 Bond LR 119

CampbeU, "Investment Responsibility of Benefit Fund Trustees" (1993) 12 Est & Tr J 309 Campbell, "Preparing for Successful Litigation: An Anal sis of the Implications of Trusts

vs Insurance Contracts for Entitlements to Pension

l

urplus", presented at Pensions and

Benefitr at the Crossroads, Toronto, January 1996, Canadian Bar Association

-

Ontario:

Institute of Continuing Legal Education

Campbell, "Record-Keepers or Whistle-Blowers? A Look at the Role of Pension Fund Custodians" (1996) IF ETPJ 26

Carter and Peden, "Good Faith in Australian Contract Law" (2003) 19 JCL 155

Cha lick, "The Primary Obligation: Proper Investment of the Pension Fund", presented at Amion Fund: Who isa Fiduciary?, Toronto, October 1994, The Canadian Institute

Christie, "The Union Official and the Age of Superannuation" (1988) I AJLL 208

(5)

Clark, "The Four Stages of Capitalism: Reflections on Investment Mangement Treatises" (1981) 94 Ham L Rev 561

Corbett, "A Comparison of the Federal and Ontario Statutory Duties of Pension Plan Administratorsn (1999) 6 Pemion Planning 381

Craig, "The Standard of Care Imposed U on Professional Superannuation Trustees after Australian Securities Commission v A

l

Nom~nees and Orsn, presented at Australasian Law Teachers Association jznd Annual Conference, Sydney, October 1997, University of Technology, Sydney

Dal Pont, "The Exclusion of Liability for Trustee Fraudn (1998) 6 APLJ 41

Davis, "Financial Services Reform Act

-

Its Application to Superannuation Funds" (2001) 12 JBFLP 308

Davis, "Surpluses in Pension Funds

-

Where are we Now?" (2001) 15 TLI 130 Davis, "What are Accrued Benefits?" (2002) 13 ASLB 85

Davis, "Safety in Superannuation Proposals", presented at Superannuation 2003: A WaterfaN ofR$om, Coffs Harbour, February 2003, Law Council of Australia

Dickson, "The Administrator of Pension Plans and the Administrator's Agent: Their Duties and Responsibilities" (1990) 9 Est & T r J 39

Dillon, "The Trustee's Standard of Care" (1986) j ETQ 334

Duval, "The Objectives of the Supervise Legislation", presented at

Superannuation 1994: Living under t e New System, Gold Coast,

February 1994, Law Council

X

Edstein, "More Reasons for Not Recording Reasons" (1996) 191 Superfundc 36

Ellison, "As ects of 'Maxwell' and Implications for Australian Superannuation Funds", presence

e!

at Superannuation 1993: Members'Rigbts and Trustee Accountabilify, Melbourne, February 1993, Law Council of Australia

Etherton, "Stakeholder Pensions", presented a t Association of Pension Lawyers Annual

C o n f e r e n c e , Jerse

,

November 2000, Association of Pension Lawyers

(http//www.apl.org.uk~

Fels, "The Political Economy of Regulation" (1982) 5 UNSWLJ 29

Fenton, "Electricity Supply Pension Scheme: International Power plc (formerly National Power plc) v Healy & Others; National Grid plc v Mayes", presented at Association of Pension Lawyers Spring Conference, May 2001, Association of Pension Lawyers (see w.apl.org.uk)

Finn and Zie ler, "Prudence and Fiduciary Obligations in the Investment of Trust Funds"

f

(1987) 61 A

J

329

Flannigan, "Business Applications of the Express Trust" (1998) 36 Alberta L Rev 630 Ford, "Trading Trusts and Creditors' Rightsn (1981) 13 MULR I

(6)

Bibliography

Freiber "Bang Bang Maxwell's Silver Hammer? Superannuation Crime in the 1990s" (199824 ABLR 217

Garton and McCallum, "Workers' Welfare: Labour and the Welfare State in 20th-Century Australia and Canada" (1996) 71 LubourHistory 116

Gillese, "Pension Funds: W h o is a Fiduciary?", presented a t Pension Fundrt Who is a Fiduciary?, Toronto, October 1994, The Canadian Institute

Gillese, "Contribution Holidays" ( 1 ~ ~ 5 ) 15 Est & T r J 136

Gillese, "Re-Thinkin the Regulation and Design of Employment Pension Plans in the Context of the tanadian Retirement Income System", presented at The F i f h

International Pension and Employee Benefitr L a y e r s A~sociation Conference, Vancouver, June

I995

Gillese, "Pension Plans and the Law of Trusts" (1996) 75 Can Bar Rev 221

Glover, "Lock v Westpac Banking Corporation and the Problem of Superannuation Fund Surpluses" (1992) 9 Aust Bar Rev 172

Godding, "Superannuation and the Employment Relationship

-

Part I" (1994) 5 ASLB 83

Godding, "Superannuation and the Employment Relationship

-

Part 2" (1994) 5 ASLB 91 Gracey, "Pension Surpluses

-

Fact or Fiction?", presented at Pension Surpluses: Uses and

Abum, London, June 1990

Grant, "A U K Internatlonal Perspective

-

.l'rustees on 'l'rlal", presented at Superannuvtion

2000: An Eye to the Future, Launceston, March 2000, L a w Counc~l of Austral~a

Grbich, "Fraud on a Power: Judicial Control of Appointments by Discretionary Trustees" (1977) 3 Mon LR 210

Greenstreet, "Stakeholder Pensions", presented at Beyond Occupational Pension Schemes Seminar, London, 25 June 2002, Association of Pension Lawyers (http://www.apl.org.uk)

Griffin, "Investing Labor Union Pension Funds in Workers: How ERISA and the Common Law Trust may Benefit Labor by Economically Targeting Investment" (1998) 32 Suffolk UL Rev 11

Haines, "Statutory Regulation of Return of Surplus" (1988) 23 InternationalPenrion Lawyer 6 Hand, "Lessons to be Learned from the Mirror Group Newspapers Pension Funds" (1992) 3

ICCLR 5

Hand, "A New Legal Basis for Occupational Pension Schemes" (1993) 3 ICCLR IOI Hastings, "Implications of Financial Services Reform Requirements" (2002) 13 ASLB 81 Hayton, "Trust Law and Occupational Pension Schemes" 119931 Conv 283

Hill, "The True Nature of a Member's Interest in a Su erannuation Fund", presented at

Superannuation 2002: Pearls Before Wine, Adelaide, Sebruary 2002, Law Council of

Australia

(7)

Ho, "Dispute Resolution Under Hong Kong's Pension Regimesn (2000) 33 International Pension Lawyer 39

Ho, "Mandato Provident Funds in Hong Kong: T o o Little, Too Laten (2001) 23 Asian

7 .

Journaf of Pu ltc Administration 65

Hoffman, Sir Leonard, "Equity and Its Role for SuperannuationPension Schemes in the 90sV, presented at Superannuation 1994: Living with Superannuation under the

New

System, Gold Coast, February 1994, Law Council of Australia

Issacs, "Trusteeship in Modern Businessn (1929) 42 H a w L Rev 1048

Kandelaars, "The Relationship between Trustee, Member and Participating Employer of a Superannuation Fundn (1998) 13 TLI zro

Keay, "The Director's Duty to Take into Account the Interests of Company Creditors: When Is I t Triggered?" (2001) 25 MULR 315

Kingsford Smith, "The Re lation of Life Insurance and Superannuation Investments in Australia" (1993) 21 ABL

fi"

9

Kin sford Smith, "Who Knows Best? Review of Discretionary Powers in Superannuation #undsn (2000) 28 ABLR 418

Klumpes, "Maxwell and the Accountability of Superannuation Schemes in Australia: A Critical Review of Law Reform" (1993) 21 ABLR 194

Langbein, "The Secret Life of the Trust: The Trust as an Instrument of Commerce" (1997) 107 Yale LJ 165

Lee, "Trustee Law and Superannuation Law: the Interface" (1997) 3 NZBLQ 116

I.itner, "Dealing with the Problem of Pension Surplus under the New Regulatory Regime", presented at Pension Regulation Summit Conference, Toronto, April 1999

Maclean, "Superannuation Fund Trustees and Conflicts of Interest", presented at

Superannuation 1999: Mardi Grar of Information, Sydney, February 1999, Law Council of

Australia

Manns, "New Zealand Trustee Investin Reflecting on Modern Portfolio Theory and the

8:

Ancient Distinction of Principal and ncome" (1998) 28 VUWLR 611

Massey, "A Century of Laborism, 1981

-

1993: An Historical Interpretation" (1994) 66 Lobour History 45

Mason, "Contract, Good Faith and Equitable Standards in Fair Dealing" (2000) 116 LQR 66

Mason, "The Place of E uity and Equitable Doctrines in the Contemporary Common Law World" (1994) I I O LQ

1

238

Mathieson, "Secured Versus Accrued Benefits: The Brashs Case" (2002) 13 ASLB 53

Maxton, "Who is Entitled to a Superannuation Fund Surplus?" I19921 NZ Recent L Rev 210

McAlister, "To Give or N o t t o Give Reasons for Trustee Decisions" (1999) 730) Law Inst J

(8)

McAlister, "Accrued Benefits

-

In Search of a Legal Meaning" (2000) 11 ASLB 73

McAlister, "The Changing Winds o f Superannuation

-

Relief for Employers?" (2000) 11

JBFLP IOO

McCaffrey, "UK Pension Reform Proposals: More Not Less" (199~) 27 IntemationalPenrion

Lmnryer 35

McCallum, "The Three Historic Phases of Australian Superannuation" (1991) I42 Superfunh 35

McDougall, "The Prudent Trustee, Managed Funds and the Commonwealth Superannuation Industry (Supervision) Act 1993" (1996) 7 JBFLP 93

McSweeney and Klinck, "Trustees' Obligations to Employers: A Comparison of Australian and Canadian Law", presented at Superannuation zooo: An Eye to the Future, Launceston, March 2000, Law Council of Australia

Megarry, "The Ambit of a Trustee's Duty of Disclosure" (1965) 81 LQR 192

Millett (Lord), "Pension Schemes and the Law of Trusts: The Tail Wagging the Dog!" (2000) 84 Pension Lnwyer I

Milner, "Pension Trusts: A New Trust Form?" [1997] Conv 89

Moffat, "Pension Funds: A Fragmentation of Trust Law?" (1993) 56 MLR 471

Moore, "Trustees' Duties in Relation to Money Purchase Pension Schemes" (1999) 13 TLI 2

Myhal, "Doing One's Duty: Pension Plan Administrators, Agents and Trustees" (1991) 11

ETPJ 10

Nachshen, "Access to Pension Fund Sugluses:, The Great Debate", presented at Meredith

MemoridLectures, Faculty of Law, MC 111 Un~vers~ty, 1988, Les Editions Yvons Blais Inc

Nelson, "The Prudent Person Rule: A Shield for the Professional Trustee" (1993) 45 Baylor L Rev 933

Nicholls of Birkenhead (Lord), "Trustees and their Broader Community: Where Duty, Morality and Ethics Converge" (1996) 70 ALJ 205

Nip and Adams, "Statutory and Judicial Treatment of Surplus" (1998) 23 Intnnationa/ Pension L a y e r 13

Nolan, "The Role of the Employment Contract in Superannuation: an Analysis Focusing on Surplus Repatriation Powers Conferred on Employers" (1996) 24 ABLR 34i

Nugee, "The Duties of Pension Scheme Trustees to the Employer" (1998) 12 TLI 216

Oliver, "Alternative Governance Models", presented at Pension Regulation Summit Conference, Toronto, April 1999, Federated Press

Paatsch and Smith, "The Regulation of Australian superannuation: An Industrial Relations Law Perspective

-

Part 2" (1993) 6 CBLJ 29

(9)

Pittaway, "Pension Funds

-

Is a Separate Branch of Trust Law Evolving?" (1990) 5 TL&P 156

Pollard, "Employers' Powers in Pension Schemes: T h e Implied Duty of Trust and Confidence" (1997) 11 TLI 94

Pollard, "Pension Schemes: Corporate Trustees" (2000) 14 TLI 2

Pollard, "Pensions Law and Surpluses: A Fair Balance between Employer and Members?" (2003) 17 TLI 2

Potter and Garelli, "Scheme Trustees and Conflicts of Interest" (1994) 25(1) Super Benefirs 26

Pragnell, "Clearer in Hong Kong" (2001) 71(1) Autralian CPA zo

Prince, "Australia's Statutory Derivative Action: Using the New Zealand Experiencen (2000) 18 CSLJ 493

Quarrell, "Whose Surplus Is It?" (1987) 2 TL&P 30

Richards, "The Evolving Role of the Pension Fund Trustee", presented at A P L Annual

Conference zoor, Brighton (United Kingdom), November 2001 (see www.apl.org.uk)

Rickett and Grantham, "Resulting Trusts

-

The True Nature of the Failing Trust Cases" (2000) 116 LQR 15

Rowland, "Pension Pitfalls" (1994) 14 ETPJ 7

Samuels, "Disclosure of Trust Documents" (1965) 28 MLR 220

Scheiwe, "Our Anachronistic Definition of Superannuation Surplus" (1997) 8 ASLB 89

Scheiwe, "Should Employers have Equal Representation on Superannuation Trustee Boards?" (1997) 8 ASLB 68

Schuller and Hyman, "Trust Law and Trustees: Employee Representation in Pension Schemes" (1983) 12 Indus L Rev 83

Scott, "Member-Nominated Trustees: Procedures, Problems and Practical Solutions" (1997) IS(^) Int ILR 46

Smith and Muldoon, "Commonwealth and State Legislative Controls over the Functions and Administration of Banks" (1990) 64 ALJ 13

Steele, "Disclosure of Trust Documents Revisited" (1996) 15 Est & TrJ 218

Steeves, "The Treatment of Pension Surplus in Canada" (1998) 23 International Pension Lawyer 8

Tesiram, "Trusts in New Zealand: A Changing Environment

-

A Further Comment", presented at New ZealandLaw Society Trusts Conference 1999, New Zealand Law Society Thomas, "The Disclosure of Trust Documents in Occupational Pension Schemes" I19971

JBL 5'4

(10)

Tomain and Shapiro, "Analyzing Government Regulation" ( I ~ ~ ~ ) 49 Admin L Rev 377

Waters, "Comment: Trust and Trustees

-

A Cause Celebre: Measure of Damages for Breach of Trustn (1977) 55 Can Bar Rev 342

Waters, "The Future of Trust Law in a Re lated Su erannuation Industry", presented at Superannuation 1997: Bridge over Trouble Waters urfers Paradise, February 1997, Law

Council of Australia

Y

, $

Woodbury, "Exercises of Discretion of Trustee: Edge v Pensions Ombudsman" (1998) 29(1) Super Benejits 11

Zigler, "Unions and Pension Plans

-

The Impact of Collective Bargaining on Pension Plan Administration", presented at Pension Fund Governance, Toronto, April 1993, Insight

Information Inc

ENCYCLOPAEDIC

WORKS

AND

LOOSELEAF

SERVICES

Carswell, Canadian Encyclopedic Digest Ord ed, Western Vol

v),

Title 109 - Pensions and Retirement Benefits

CCH, Australian Company Law andpractice (CCH, Looseleaf) CCH, Australian Superannuation Law andpractice (CCH, Looseleaf)

Davis, The Law of Superannuation in Australia (2nd ed, Buttenvorths, Looseleaf) Ellison, Pensions Law andPractice (Sweet & Maxwell, Looseleaf)

FinancialServices (Buttenvorths, Looseleaf) Halsbury'r Laws ofAustralia, v01 24, SUCCESSION Halsburyi Laws ofAustralia, v01 24, SUPERANNVATION Halsbury'r Laws ofAustralia, v01 27, TRUSTS

McFarlane and McSweeney, Pension Benefits Law in Ontario (Carswell, Looseleaf)

New

ZealandSuperannuation Guide (CCH, Looseleaf)

(11)

-

Bibliography

ABS, ErnplqmentBen&r, Cat N o 6334.0~1989

ABS, Trade Union MenaberrAustralia, Cat N o 6325.0,1988

ALRC, CSAC, A Review of Collective Investment SChemef in Overseas Jurisdictions, Collective Investments Research Paper N o 2,1993

ALRC, CSAC, Collective Invertment Schemes, Discussion Paper N o 53, 1992

ALRC, CSAC, Collective Investment Schemer: Superannuation, Discussion Paper No 50,1992 ALRC, CSAC, Collective Investmentr: OtherPeoplei Money: Volume I , Report N o 65, 1993

ALRC, CSAC, Collective Invertments: Superannuation, Report N o 59,1992 APRA, Superannuation Trendc March @arterzooj, 2003

ASFA, General Comments and Recommendations on the Superannuation Safety Amendment Bill zoo3 Exposure Draft (submitted t o Department of Treasury in res onse to its call for comment on the SSABED)) (available at www.supera~uation.asn.au

f

,July zoo3

Canada, Department of Finance, A n Information Paper for Consultation on Canada Pension Plan, 1996

Commonwealth of Australia, Auditor-General, APRA'I Prudential Supervirion of Superannuation Entitier, Audit Report N o 6 (2003-04), 2003

Commonwealth of Australia, Committee of Review into Australian Industrial Relations Law and Systems, Australian Industrial Relations Law and Systems

-

Volume Two, Report, 1985

Commonwealth of Australia, Corporate Law Economic Reform Program, Directors'Duties and Corporate Governance: Facilitating Innovation and Protecting Investorr, Proposals for Reform: Paper N o 3,1997

Commonwealth of Australia, Department of Treasury, Aurtralian Net Private Wealth, Unpublished Estimates, 2001

Commonwealth of Australia, Department of Treasury, Committee of Inquiry into the Aurtralian Financial System, 1980

Commonwealth of Australia, Department of Treasury, Security in Retirement: Plannin for

Commonwealth of Australia, 1992

!

Tomorrow Today, Statement by the Honourable John Dawkins M P , Treasurer o the

Commonwealth o i Australia, Dcpartment of Treasury, Stren thening Super Security,

B

(12)

Commonwealth of Australia, Financial System Inquiry: FindReport, 1997

Commonwealth of Australia, Government Response to the Superannuation Working Group Recommmahtions, 2 0 0 2

Commonwealth of Australia, Minister for Financial Services and Regulation, Options for Improving the Safety of Superannuation, Issues Paper, 2001

Commonwealth of Australia, M r Malcolm Turnbull, Review of the Managed Investments Act

1998; 2001

Commonwealth of Australia, National Superannuation Committee of Inquiry, A National Superannuation SchemeforAustralia, Final Report, 1976

Commonwealth of Australia, Productivity Commission, Review of the Superannuation Industry (Supervision) Act 1993 and Certain Other Superannuation Legislation, Inquiry Report, Report N o 18,2001

Commonwealth of Australia, Productivity Commission, Review of the Superannuation Industry (Supervision) Act 1993 and Certain Other Superannuation Legrslation, Transcript of Proceedings, 25 October 2001

Commonwealth of Australia, Productivity Commission, Review of the Su erannuation

2 0 0 1

P

Industry (Supervision) Act 1993 and Certain Other Superannuation Legrslation, ssues Paper,

Commonwealth of Australia, Productivi Commission, Review of the Superannuation Industry (Supervision) Act 1993 and Certain %her superannuation Lgislation, 2001

Commonwealth of Australia, Report of the Commonwealth Committee on Taxation, Parl Paper N o loo, 1961

Commonwealth of Australia, Royal Commission on National Insurance, First Progress Report, Parl Papers N o 12, Vol 11,1925

Commonwealth of Australia, Senate Select Committee on Superannuation, Safeguarding Super: The Regulation of Superannuation, First Report of the Senate Select Committee on Superannuation, 1992

Commonwealth of Australia, Senate Select Committee o n Superannuation, Super Supervision Bills, Ninth Report, 1993

Commonwealth of Australia, Senate Select Committee on Superannuation, Safeguarding Super: The Regulation of Superannuation, First Report of the Senate Select Committee on Superannuation, 1992

Commonwealth of Australia, Senate Select Committee on Superannuation and Financial Services, Prudential Su ervision and Consumer Protection for Superannuation, Banking and FinancialServices, First

f;

eport, 2001

Commonwealth of Australia, Senate Standing Committee on Community Affairs, Income Support of the Retiredandthe Aged A n Agenda for Ke/orm, 1988

Commonwealth of Australia, Services, Prudential Supervision and Consumer Protection for Superannuation, Banking andFinancial Services: Some Case Studies, Second Report, 2001 Commonwealth of Australia, Superannuation Working Group, Options for Improving the

(13)

Commonwealth of Australia, Superannuation Working Group, Options for Improving the Safeiy of Superannuatiom Draft Recommariations of the Superannuation Working Group, zoo2 Commonwealth of Australia, Superannuation Working Group, Report of the Superannuation

Working Group on Optinnfor Improving the Safety of Superannuation, 2 0 0 2

Deloitte Touche Tohmatsu, Top ro Audit Issues From 1999 - A Post Mortem Summary Report of Audit Findings, 1999

Department of Social Security

(UN,

StakeholderPmions-A Guidefor Employers, 2 0 0 0

Economic Council of Canada, Regulation Refrence: A Preliminary Report to First Ministers, '978

Economic Council of Canada, RerponsibleRegulatiom A n Interim Report, 1979

Hong Kon (SAR), Education and Manpower Branch Government Secretariat, An OfdAge Pension

.!

chemeforHong Kong, Consultation Paper, 1994

Hong Kong, Registrar of Occupational Retirement Schemes, A Guide to the Occupational Retirement Schemes Ordinance, 1998

Institute of Chartered Accountants and Deloitte Touche Tohmatsu, Governance of Superannuation Funds, Research Report, 2 0 0 2

Law Commission and Scottish Law Commission, Trustees'Power andDuties, Law Com N o 260, Scot Law Corn No 172,1999

Lui and Lee, Research and Library Service Division of the Provisional Legislative Council Secretariat, The Hong KongandAustrafian Pension Systems: An Overuim, 1997

Lui and Lee, Research and Library Service Division of the Provisional Legislative Council Secretariat, The HongKongandAustralian Pmion Systems: The Role of the Government, 1997 Lui and Lee, Research and Library Service Division of the Provisional Legislative Council

Secretariat, The Hong Kong and Australian Pension Systems: Trustee, Investment Manager and Custodian, 1997

Mandatory Provident Fund Schemes Authority (Hong Kong), Code on MPF Investments, '999

Mandatory Provident Fund Schemes Authority (Hong Kong), Syllabus for the Mandatory Provident Fund Schemes Examination

-

Study Notes, 2 0 0 1

Myners, Institutional Investment in the United Kingdom: A Review (commissioned by H M Treasury (UK)), zoo1

New Zealand, Department of Treasury, You and Your Retirement Savingr: The Proposed Compulsory Retirement Savings Scheme, 1997

Occupational Pensions Regulatory Authority, A Guide t o the Minimum Funding Requirement, I999

(14)

Bibliography

Peetz, The AccordandLow Income h e r s , Wages and Incomes Policy Research Paper NO 7 prepared for the Commonwealth of Australia, Department of Employment and Industrial Relations, 1985

Pickering, A Simpler Way to Better Pensions: A n Independent Report, 2002

Preston, Office of the Retirement Commissioner, Retirement Income in New Z e a l a d The Historical Context, 1999

Preston, Super 2000 Taskforce (New Zealand), IntemationalRetirement Income Systems, 1999 QLRC, A Re ort of the Low Reform Commission on the Law Relating to Trusts, Trustees, Settled

Landand

!

hantzes, . No 8,1971

Retirement Income Policies Periodic Re ort Group 1997, Department of Social Welfare (New Zealand), 1997 Retirement ~ncome ieport: A Review of the Current Framework, Interim Report, 1997

Rocha, Hinz and Gutierrez, Bank, Improving Regulations and Supervision of Pension Funds: Are there Lessonsfiom the Bankingsector?, Social Protection Discussion Paper, No 9929,1999 Srinivas, Whitehouse and Yermo, The World Bank, Regulating Private Pension Funds'

Structure, Performance and Investment: Cross-counby Evidence, Social Protection Discussion Paper, N o 0113, zoo0

United Kingdom, Committee to Review the Functioning of Financial Institutions, Report, Cmnd 7937,1980

United Kingdom, Company Law Committee (Chairman: Rt Hon Lord Jenkins), 'Report of the Company Low Committee, Cmnd 1749,1962

United Kingdom, De artment for Work and Pensions, Simplicity, Security and Choice: ~ o r k i n ~ a n d s a v i n ~ j r ~ e t i r e m e n t , Cm 5677,2002

United Kingdom, De artment for Work and Pensions, Simplicity, Security and Choice: working and Savingjr ~ ~ t i ~ ~ r n e n t

-

~ r t i o n on OccupationalPensions, Cm 5835,2003

United Kingdom, Department of Social Security, A New Contract for W e w e Partnership in Pensions, Cm 4179.1998

United Kingdom, HM Treasury and the Department for Work and Pensions, Myners Review: InstitutiondInvestmmt in the UK

-

The Government'r Response, 2 0 0 I

United Kingdom, House of Commons Work and Pensions Committee, The Future of UK

Pensions, Volume I: Report and Proceedings of the Committee, Third Report of

Sessions 2002-03, H C 92-1,2003

United Kingdom, House of Commons Select Committee on Social Security, The Operation ofPeruion Fund, Second Report, HC 61-11 Session 1991-1992,1992

United Kingdom, Inland Revenue, Occu ational Pension Schemes Practice Notes "On the Approvalof OccupationalPension Schemes",

P

RIZ, 2 0 0 1

United Kin dom, Inland Revenue, OccupationalPension Schemes: A Guide forMembers of Tax Approve

'?

Schemes, IRz (Personal Taxpayer Series), 2 0 0 2

(15)

Bibliography

United Kingdom, Pension Law Review Committee, Consultation Document on the Law and Regulation ofPeruion Schemes, 1992

United Kingdom, Pension Law Review Committee, Pension Law Reform: The Report of the Pension LW Review Committee, Cm 2341-1, 1993

United Kin dom The Future of UK Pensions

-

Reply by the Government to the ThirdReport of the Work a n f Pensrons ? Select Committee, Cm 5846, 2003

United Nations, WorldPopulation Ageingr~fo-zojo, 2001

APRAIASIC, Memorandum of Understanding between the Australian Prudential Regulation Authority andthe Australian Securities an Investments Commission, 1998

APRAIATO, Memorandum of Understanding between the Australian Prudential Regulation Authority and the Australian Taxation Ofice, 1999

APRAIRBA, Memorandum of Understanding between the Reserve Bank of Australia and the Australian Prudential Regulation Authority, 1998

References

Related documents

NIFT has adopted a format of Majors, Deepening Specialisations, Minors and General Electives. Inter disciplinary Minors provide individuated pathways that would permit students

Almighty God, you alone can bring into order the unruly wills and affections of sinners: Grant your people grace to love what you command and desire what you

If Lessee chooses this option, then all obligations of the Lessee under this Agreement regarding Rental Payments for all remaining Renewal Terms shall be terminated at the end of

It can be because no DNS server runs on the registered machine, or a server runs on the named machine but it does not have the authoritative data, or it replies with an error

Finally, cloud computing is a service offered by a company to natural persons or client companies upon an atypical contract, which has as its object, services such as

TID Document Management System Search Images Search PowerPoint Presentations Search Documents TID Photo Search TID PowerPoint Search TID Document Search Imation Media