There are many other types of superannuation funds available in Australia which we will not consider in this module, including:
*Please note: As part of the ‘Reuniting More Super’ legislation, by 30 June 2021, ERF accounts are to roll over all accounts with a balance of less than $6,000 (as at 1 June 2021) to the ATO as unclaimed super money, and by 31 January 2022, ERFs must transfer remaining accounts to the ATO. In addition, the legislation also prevents new amounts being transferred to an ERF from 1 May 2021.