Superannuation Articles Eligible Termination Payments (ETP) An Eligible Termination Payment (ETP) is the payment you receive when you cash in your superannuation benefits. This usually occurs after retirement or under certain restricted circumstances. Choosing a Fund Choosing a super fund can be confusing and daunting if you are not sure what to look for. Here are some guidelines on what to consider. Personal Contributions Apart from the superannuation guarantee which requires that employers contribute 9% of your salary towards super, there are advantages in making additional personal contributions using your own money. What To Do If You Have a Complaint Depending on your circumstance, you may be in the unfortunate situation of having a dispute with the decisions and conduct of those managing your superannuation fund. Here are your options if this happens to you. Superannuation For The Self-Employed If you are self-employed, you are under no obligation to make superannuation contributions for yourself. However, retirement savings and tax deductions should provide strong incentives for you to do so. Reasonable Benefits Limit (RBL) The ATO has defined reasonable benefits limit (RBL) which apply to high-income earners whereby superannuation lump sum payments exceeding a specified amount will be subjected to the highest marginal rate of tax. Spouse Contributions Superannuation contributions made on behalf of a non-working or low-income earning spouse, whether married or de-facto, to a complying super fund or retirement savings account (RSA) may be eligible for various tax benefits. Superannuation Fees Find out about typical fees charged by superannuation funds and how they influence your returns. Resources Organisations and government bodies you can consult for more information on superannuation.