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10.4 Superannuation Funds
In this chapter
This chapter contains information on the accumulation phase of superannuation, including outlines of the various types of superannuation structures.
It also covers the assessment of income from withdrawals of superannuation benefits.
Chapter 9.1 Income and Assets Test Principles
Chapter 9.5 Deeming Provisions
The accumulation phase is the period during a person's working life in which superannuation contributions are paid into a superannuation fund, with the aim of maximising the sum available for retirement through investment and tax concessions.