Pre-Budget Submission – Superannuation Issues 
 
The Institute lodged a submission on 19 December 2008 to Treasury on the 2009-2010 Budget. 
 
The issues raised in our submission have been distilled form the input of many of our members who practise in the area of APRA-regulated superannuation funds and in the 
self-managed superannuation fund (SMSF) sector. Our members act as advisers, auditors, managers and key decision makers in the superannuation arena. 
 
Some of the matters we raise are in the nature of administrative reforms that we believe will make the superannuation regime function more effectively, and which are revenueneutral. Others are proposals in regard to policy, which may have a fiscal impact. The Institute believes that these policy suggestions will improve the equity of the system and thereby encourage savings via superannuation. We understand that it is important for 
government to engage in on-going policy development and review, and our recommendations are made in this context.