从养老奖演变而来的，在澳大利亚的养老金制度进行了mandatorilysince1992，便于政府办理养老金支付问题与日益增长的老年人口面临的最发达的国家。义务教育率是第一套3%然后逐渐增加到9%来回
考虑到每个人的特殊需要，需要考虑以下因素。首先，他对生活的期望，如基本的、适度的、舒适的甚至奢侈的生活方式，都会对所需的数额产生影响。AFA（2013）更新频繁在温和的和舒适的生活方式每周支出。其次，其他因素可能涉及到家庭在退休时是否拥有或租用，他们想留给子女多少遗产，是否有50多岁左右的孩子在经济上得到支持，以及他们是单身还是夫妻。
例如，一对夫妇在退休时有两个13岁的孩子。他们想要舒适的生活，喜欢把50000美元现金和房子留给他们的孩子。他们退休后仍将偿还这所房子。假设投资率为5%，通货膨胀率为3%，退休时所需数额按表1计算。所需总金额为1253386美元，年收入应超过基本生活方式收入84696美元。
澳洲accounting会计代写:退休计划
Evolved from a pension award, the superannuation system in Australia has been carried out mandatorilysince1992, to facilitate the government to handle the pension payment issues withthe growing aged population faced with by most developed countries. The compulsory rate was first set at 3% and then gradually increasedto 9% fro
nt tax for aged above 60 and the abolishment of maximum benefit amount (RBL) (2007) etc., though the contribution has a limit and the access to super account is restricted to preservation age.
Besides, other issues focus on the degradation of pre-retirement life. The super savings requirement as well as the tax impose a great burden on residents, thus decreasing their living quality and flexibility of capital allocation due to their growing dependence on pension.
The amount needed at retirement includes annual basic living expenses, inflation factors, mortality rate and specific needs. Basic living cost is calculated by summing
Considering special needs of each person, the following factors need considering. First, expectation of his life, such as basic, moderate, comfortable or even luxury life style, could make difference to the amount needed. AFA (2013) updates frequently on moderate and comfortable life style weekly expenditure. Next, other factors could involve whether the home is owned or rented at the time of retirement, how much heritage they want to leave to their children, whether there are children born in around fifties to be financially supported and whether they live as a single or couples.
For example, a couple has two children aged 13 at their retirement. They want a comfortable life and like to leave $50,000 cash and the house to their children. They would still repay the house when they are retired. Suppose investment rate of 5% and inflation rate of 3%, the amount needed at their retirement is calculated as table 1. The total amount needed is $1,253,386 and annual receipt should be $84,696 for more than the basic life style receipts.
