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Superannuation in the costing of government services

Research paper

This research paper was released on 21 September 1998.

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  • Contents

Cover, Copyright, Contents, Key Messages

1 Why the treatment of superannuation costs matters
1.1 Objectives of the Report on Government Services
1.2 Nature of the public sector superannuation schemes
1.3 Service agency approaches to the treatment of superannuation

2 Extent of differences in the treatment

3 Impact of different treatments on specific services
3.1 Police services
3.2 Public hospitals
3.3 School education
3.4 Apparent shortcomings in the current treatment of superannuation

4 Improving the current treatment
4.1 Comparability and completeness
4.2 Transparency

5 Conclusions

Attachment:  Superannuation schemes for employees of police, schools and public hospitals
A1 New South Wales
A2 Victoria
A3 Queensland
A4 South Australia
A5 Western Australia
A6 Tasmania
A7 Northern Territory
A8 Australian Capital Territory
A9 Commonwealth


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