$65,767 - Mercer · YOUR 2015 SUPER STATEMENT MERCER SUPER TRUST Mercer SmartSuper Plan From 1 July 2014 to 30 June 2015 Mr A Sample 100 Collins Street MELBOURNE VIC 3001

YOUR 2015 SUPER STATEMENT MERCER SUPER TRUST Mercer SmartSuper Plan

From 1 July 2014 to 30 June 2015

Mr A Sample 100 Collins Street MELBOURNE VIC 3001

Hi Andrew, would you like to

have more money saved for

your retirement? Let’s start

by looking at what you have.

Your super account balance at

30 June 2015

$65,767.11 Your account overview

Opening balance $57,754.94

Earnings $5,453.88

Contributions, transfers or

rollovers

$3,785.90

Withdrawals $0.00

Total fees, taxes & premiums -$1,227.61

Closing balance $65,767.11

Your asset mix

Growth

Defensive

Your super account balance for each year at 30 June

$0

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

30 Jun 201530 Jun 2014

$65,767.11

HERE’S A MORE DETAILED VIEW From 1 July 2014 to 30 June 2015

Call our helpline: 1800 682 525

Your member no: 12345

Your employer no: 333333

MERCER SMARTSUPER PLAN | SUPER STATEMENT HERE’S A MORE DETAILED VIEW 2

Want to top up your super with BPAY®?

You can choose to make an after-tax

contribution to your super using

BPAY®. It’s always a good idea to

speak to a financial adviser about

your plans first. Call us on the

Helpline on 1800 682 525.

Biller Code: 505966

Your Reference no: 103000000945127423

Contact your bank or financial institution to make this

payment from your cheque, savings, debit or

transaction account. More info at www.bpay.com.au.

® Registered to BPAY Pty Ltd (ABN 69 079 137 518)

WHAT YOUR SUPER’S WORTH

Your super account balance on 30 June 2015 $65,767.11

For comparison, your super account balance at 1 July 2014 $57,754.94

Preserved $65,767.11

Restricted non-preserved $0.00

Unrestricted non-preserved $0.00

If you leave the Plan for any reason other than Death or Total and

Permanent Disablement, you’re entitled to the amount shown

above (subject to preservation, see page 11 for further details).

Below is your account balance and summary. Find out

how salary sacrifice could help you boost your super at

mercersuper.com/salarysacrifice.

Your super account balance

$65,767.11

Earnings for the year

$5,453.88

YOUR SUPER ACCOUNT SUMMARY

for the period 1 July 2014 to 30 June 2015

Opening balance $57,754.94

Employer contributions $3,785.90

Contributions tax -$451.47

Dollar based administration fee -$78.90

Insurance premiums -$697.24

Earnings $5,453.88

Closing balance $65,767.11

Contributions Tax

Contributions tax shown (if any) will take into

account any fee rebates you may have received

(which are taxable) as well as any insurance

premiums or member fees (which are tax

deductible to the Plan). A tax adjustment may

apply. For more information see page 13.

Exit Fee An exit fee is payable for each super payout made

from the Mercer SmartSuper Plan (including any

partial payouts and your final payout) whether the

payment is made in cash or rolled over.

As at 30 June 2015

Exit fee $130.63

Talk to our advisers about your investment strategy today. Call 1800 682 525

MAKE YOUR INVESTMENTS WORK FOR YOU




MERCER SMARTSUPER PLAN | SUPER STATEMENT MAKE YOUR INVESTMENTS WORK FOR YOU3

Change your investment options online at any time. You

can take control or let us do it for you. It’s up to you.

Log in to get started.

YOUR INVESTMENT SUMMARY AT 30 JUNE 2015

OPTIONS STRATEGY UNITS UNIT PRICE VALUE

Mercer Growth 100.00% 18791.13920 3.49990 $65,767.11

Total Investments

The strategy shown above relates to your future contributions or transfers and was current at the time of producing this statement.

There may be a slight variance in the above calculation due to rounding.

$65,767.11

YOUR ASSET MIX AT 30 JUNE 2015

This chart shows your exposure to growth and defensive assets

based on your investment holdings.

Growth assets (such as shares and property) have the potential to

grow in value over the long term but can also experience volatility

(risk of market ups and downs) in the short term.

Defensive assets (such as fixed interest and cash) generally

produce lower returns than growth assets over the long term but

can offer investors less volatility in the shorter term.

Growth 73.00%

Defensive 27.00%

Talk to our advisers about your investment strategy today. Call 1800 682 525

YOUR INVESTMENT RETURNS Call our helpline: 1800 682 525



MERCER SMARTSUPER PLAN | SUPER STATEMENT YOUR INVESTMENT RETURNS 4

If you want to leave your investments to us, Mercer

SmartPath® is a great option. Investments change

automatically to suit your stage in life. It aims to provide

growth when you’re young and reduce volatility as you

near retirement.

INVESTMENT RETURNS AT 30 JUNE 2015 (p.a.%)

INVESTMENT OPTION 1 YEAR 5 YEAR 10 YEAR COMMENCED

Mercer Growth 9.23% 8.95% 5.98% 20/12/1995

1 YEAR INVESTMENT RETURNS

The 1 year investment returns shown above are determined by

dividing the 30 June 2015 unit price of each investment option by

the unit price of the same investment option as at the later of 1 July

2014 or the date the investment option commenced. Unit prices

are calculated net of the investment fees or administration fees.

5 AND 10 YEAR INVESTMENT RETURNS

When we show the Plan’s returns over a 5 and 10 year period

we’re referring to the average return for that specific period of time.

This is called the ‘compound average effective rate of net

earnings’.

These are not the actual returns you’ve received on your individual

super investment. The returns applied to your balance depend on

the time contributions were made, any other transactions (such as

super you’ve consolidated from another account or payment of a

fee) and the unit price that was applied at the time those

transactions happened.

The investment performance shown is after tax and the Mercer

Super Trust standard rate of investment management fees, but

does not include the effects of other fees you may be charged or

any discounts which may apply to investment management fees in

some plans.

You should know

* Where the investment option has been in

operation for less than 5 years, this column

shows the investment return (p.a.%) for the

period from the investment option's

commencement date.

** Where the investment option has been in

operation for less than 10 years this column

shows the investment return (p.a.%) for the

period from the investment option's

commencement date.

*** Where the investment option has been in

operation for less than 1 year this column

shows “n/a” as no 5 or 10 year investment

returns have been included.

Past performance is not a reliable

indicator of future performance.

PROTECT THOSE WHO MATTER MOST




MERCER SMARTSUPER PLAN | SUPER STATEMENT PROTECT THOSE WHO MATTER MOST 5

Here’s a snapshot of any insurance cover and

beneficiary nominations you have made. Are you and

your family covered if something was to happen to

you? Make sure you’ve got the right plans in place.

Talk to us if you need some advice.

YOUR BENEFICIARIES

This is the person or people who may get a payout if you pass away.

Beneficiary name Relationship Percentage %

D Sample Wife 70.00%

S Sample Daughter 10.00%

T Sample Daughter 10.00%

R Sample Son 10.00%

Your beneficiaries

If you want to make sure your super goes to the people you care about, you

need to let us know who they are. We call this 'nominating your beneficiaries'

and it's a really important part of your super.

Preferred beneficiaries

Our records indicate that you have made the above preferred beneficiary

nomination(s) – which is great. This provides us with a guide on who you want

to receive your benefit, but it’s not legally binding on us. If you want to ensure

the right people get your super, consider completing a binding beneficiary form

available online or by calling us on the Helpline.

Our records show that you haven’t made a binding beneficiary nomination.

Nominating binding beneficiaries is a really important part of the super process.

It tells us who should receive your benefit if you were to pass away provided

they are your dependants or your legal personal representative. You can make

changes to your nomination at any time by completing a form available on our

website or by calling us the Helpline.

Update your nominations at any

time

If your personal circumstances have changed,

you can update, confirm, amend or revoke your

nomination at any time by completing a ‘Making

a binding death benefit nomination in the Mercer

SmartSuper Plan’ form, available from the

website or by calling the Helpline. Make sure you

keep your binding nomination up to date.

Death benefit $171,109.71

Total and Permanent Disablement (TPD)

benefit $171,109.71

Your super balance Death Cover

$65,767.11 + $105,342.60

Your super balance TPD Cover

$65,767.11 + $105,342.60

An exit fee of $130.63 is payable for any death or TPD*

benefit payout.

See page 12 for more information about these different

types of cover.

SO WHAT DOES THIS COVER MEAN?

$0$20,000$40,000$60,000$80,000

$100,000$120,000$140,000$160,000$180,000

Death Benefit$171,109.71

TPD Benefit$171,109.71

YOUR ACCOUNT TRANSACTIONS From 1 July 2014 to 30 June 2015




MERCER SMARTSUPER PLAN | SUPER STATEMENT YOUR ACCOUNT TRANSACTIONS 6

CONTRIBUTIONS

Date Source Employer Tax ($) Net ($)

09-07-2014 Z_001933 365.43 -54.81 310.62

11-08-2014 Z_001933 483.77 -72.57 411.20

09-09-2014 Z_001933 381.72 -57.26 324.46

09-10-2014 Z_001933 382.82 -57.42 325.40

10-11-2014 Z_001933 477.99 -71.70 406.29

09-12-2014 S501_001 380.11 -57.02 323.09

09-01-2015 Z_001933 238.54 -35.78 202.76

09-02-2015 Z_001933 200.92 -30.14 170.78

10-03-2015 Z_001933 224.14 -33.62 190.52

13-04-2015 Z_001933 650.46 -97.57 552.89

Total $3,785.90 -$567.89 $3,218.01

Please refer to the below table for descriptions of the source of your contributions

Source Code Source Description

S501_001 RI MANAGEMENT PTY LTD

Z_001933 RI MANAGEMENT PTY LTD

FEES, PREMIUMS AND REBATES

Date Contribution

tax adjustment

Dollar based

administratio

n fee

Insurance

premiums

Tax ($) Net ($)

31-07-2014 -6.53 6.50 37.03 -5.56 31.44

31-08-2014 -6.53 6.50 37.02 -5.56 31.43

30-09-2014 -7.61 6.50 44.26 -6.48 36.67

31-10-2014 -25.25 6.50 161.83 -21.46 121.62

30-11-2014 -10.87 6.50 65.97 -9.25 52.35

31-12-2014 -11.21 6.50 68.22 -9.53 53.98

31-01-2015 -11.23 6.65 68.22 -9.55 54.09

28-02-2015 -10.25 6.65 61.69 -8.72 49.37

31-03-2015 -11.23 6.65 68.22 -9.55 54.09

30-04-2015 -10.89 6.65 65.97 -9.27 52.46

31-05-2015 -11.23 6.65 68.22 -9.55 54.09

30-06-2015 6.41 6.65 -49.41 5.45 -30.90

Total -$116.42 $78.90 $697.24 -$99.03 $560.69

Net contributions

$3,218.01

Net fees, premiums & rebates

$560.69

There are many ways to boost your super, including

personal contributions. Learn more at

mercersuper.com. As you can see, every little bit

counts.

YOUR ACCOUNT TRANSACTIONS From 1 July 2014 to 30 June 2015




MERCER SMARTSUPER PLAN | SUPER STATEMENT YOUR ACCOUNT TRANSACTIONS 7

Make sure you don’t exceed the

caps

An annual cap applies to the amount of

concessional contributions made to

superannuation that are taxed at

concessional rates. Caps also apply to the

amount of non-concessional contributions.

For more information about the caps, the

contributions that count towards the caps and

what it means if your contributions exceed

the caps, visit the Mercer SmartSuper Plan

website at mercersuper.com, sign-in and

take the ‘Contributions’ link or call the

Helpline.

CONCESSIONAL & NON-CONCESSIONAL

CONTRIBUTIONS

The total concessional contributions* received in respect of you for

the year ended 30 June 2015 were $3,785.90. (This amount

includes any insurance premiums or other fees and expenses paid

by your employer, if applicable, on your behalf.)

The total non-concessional contributions* received in respect of

you for the year ended 30 June 2015 were $0.00.

* The amounts above are based on the information the Mercer SmartSuper Plan

holds on your record as at 30 June 2015, and may differ from the figures to be

reported to the Australian Taxation Office if updated information is subsequently

received by the Plan.

DIVISION 293 TAX

Division 293 tax is an additional tax on contributions for high

income earners. It will be charged at 15% on some or all of an

individual’s concessional contributions for individuals on incomes

(as defined for this purpose) of $300,000 or more. The Division 293

contributions reported for you for the year ended 30 June 2015 are

the contributions shown above. For further information on Division

293 tax and who it affects, please refer to the ATO website at

www.ato.gov.au.

http://www.ato.gov.au/

INDIRECT COSTS AND TOTAL FEES PAID BY YOU From 1 July 2014 to 30 June 2015




MERCER SMARTSUPER PLAN | SUPER STATEMENT INDIRECT COSTS AND TOTAL FEES PAID BY

YOU 8

We are legally required to provide you with information

about fees and costs as they’re outlined below. If you

have any questions about it, call us and we’d be happy

to talk you through it.

ADDITIONAL EXPLANATION OF FEES AND

COSTS

The Trustee is required to provide you with information about fees

and costs in the manner as shown above. If you have any queries

about the information shown please contact the Helpline.

Indirect costs represent the costs of running the Plan over and

above any fees deducted directly from your account.

Indirect costs are paid out of the assets of the Plan. This is

generally done by adjusting the unit price and/or the declared

earning rate. The amount shown is an approximate amount

allocated to you.

Total fees you paid are the total of any fees and costs deducted

directly from your account as well as the “Indirect costs” shown

above. This amount includes insurance premiums (if any) that have

been deducted directly from your account. For more information,

refer to “Fees, Premiums and Rebates”.

Income tax and its effect on fees: Tax is payable on investment

earnings of the Plan at a maximum rate of 15%. However, as the

Plan is allowed a tax deduction in respect of certain fees and costs

the rate of tax actually payable by the Plan may be less than 15%.

The benefit of any income tax deductions is passed on to members

either directly or indirectly when the Trustee determines earnings

or by meeting other costs incurred by the Plan.

INDIRECT COSTS OF YOUR INVESTMENT: $866.83

This approximate amount has been deducted from your investment and includes amounts that have reduced the

return on your investment but are not charged directly to you as a fee.

TOTAL FEES YOU PAID: $945.73

This approximate amount includes all the fees and costs which affected your investment during the period.

YOUR PERSONAL DETAILS Call our helpline: 1800 682 525


Your employer no:

333333

MERCER SMARTSUPER PLAN | SUPER STATEMENT YOUR PERSONAL DETAILS 9

From time to time we’ll be in touch with information about your account, so it’s important that we have your up to date details, including your email. Log in to your account or call us to update it today. If you can’t remember your PIN call us on the Helpline.or visit mercersuper.com to reset it.

YOUR PERSONAL AND ACCOUNT DETAILS

Full name Andrew Sample

Address 100 Collins Street

MELBOURNE VIC 3001

Age at 30 June 2015 50

Employer number 333333

Member number 12345

Membership category Accumulation Member

Email [email protected]

Telephone 03 9876 5432

Mobile

Eligible service date 1 July 1998

Date joined the Plan 1 June 2014

Date benefits accrued from 14 July 2005

TFN supplied Supplied

Super salary at 1 July 2015 $57,000.00

Employment status Full-time

OTHER IMPORTANT THINGS YOU SHOULD KNOW



Your employer no:

333333

MERCER SMARTSUPER PLAN | SUPER STATEMENT OTHER IMPORTANT THINGS YOU SHOULD

KNOW 10

If you have a question or would like additional

information about the Mercer SmartSuper Plan call us

on the Helpline and we’d be happy to help.

Making the most of your super

Visit mercersuper.com. to learn more about the many ways that

you can make the most of your super with Mercer.

To log in you’ll need your pin and your employer and member number, both found on the top right hand side of this statement. If you don’t know your PIN, call us on the Helpline. and we’ll help you reset it

Your privacy is important to us

For information on privacy and the handling of your personal

information please refer to our Privacy Policy on our website

mercersuper.com.

Your satisfaction is our priority

We take dispute resolution very seriously. If you’ve got an issue to

solve, we have a process in place to try our very best to rectify it.

You can contact the Enquiries and Complaints Officer in writing or

by calling us on the Helpline.

Mercer Super Trust

GPO Box 4303

Melbourne VIC 3001

Our obligation to you

The Trustee has an obligation to provide you

with any information you reasonably require to

understand your super benefit entitlements.

Annual Report to Members

The Annual Report to Members will provide you

with the most recent information regarding the

financial status and other information about the

Plan. If you would like a copy, please visit the

website or contact the Helpline.

MySuper Dashboard

The latest Product Dashboard for the Plan's

MySuper product can be found at

http://mercersupertrust.com/documents




Your employer no:

333333


KNOW 11

ACCESSING YOUR SUPER

The Government has placed restrictions on when you can access your

super.

Restricted Non-Preserved

The restricted non-preserved amount (if any) is the part of your benefit

that is payable in cash on ceasing employment or upon attaining age

65. Please note that this amount may not be payable in cash in these

circumstances if you are a temporary resident of Australia. More

details on the conditions of release for temporary residents can be

found below.

Unrestricted Non-Preserved

The unrestricted non-preserved amount (if any) is the part of your

benefit that is payable in cash at any time.

Preserved

The preserved amount is that part of your benefit which by law must

be kept in a superannuation fund or other approved arrangement until

you meet one of the conditions set down by the Government.

These include where you:

leave your employer at or after age 60, or

retire permanently from the workforce at or after your preservation

age, or

attain age 65 (conditions apply), or

become permanently disabled, terminally ill or die, or

satisfy certain compassionate grounds or financial hardship criteria

as specified by legislation, or

leave your employer and your total benefit is under $200 (and you

are not a temporary resident).

The above conditions of release may not apply to some temporary

residents. If you are not an Australian or New Zealand citizen or an

Australian permanent resident, a condition of release may only be met

if you become permanently disabled, ill or pass away or in some

circumstances on departing Australia and cancellation or expiry of

your visa.

What’s my preservation age?

Date of Birth Preservation Age

After 30 June 1964 60

1 July 1963 – 30 June 1964 59

1 July 1962 – 30 June 1963 58

1 July 1961 – 30 June 1962 57

1 July 1960 – 30 June 1961 56

Before 1 July 1960 55

Minimum super benefit

Your super benefit satisfies the minimum payout

under the Superannuation Guarantee legislation.




Your employer no:

333333


KNOW 12

ADDITIONAL INFORMATION ABOUT

INSURANCE IN THE MERCER

SMARTSUPER PLAN

All or part of your death and disablement benefit may be insured

with an insurance company. In certain circumstances the insurance

company may restrict or decline all or part of the amount it will pay

in relation to a particular claim. Should this happen the amount

payable on death or disablement may be less than that shown on

this statement as it may not include the insured portion. Please

refer to page for details of any insured amounts.

Death benefit - Your payout if you pass away or are terminally ill is

equal to your death cover plus your super account balance.

Total and Permanent Disablement (TPD) – Your payout if you

become totally and permanently disabled is equal to your TPD

cover plus your super account balance. Your TPD cover may be

assessed on a full TPD definition, a limited (also referred to as

“restricted” TPD definition (or a maximum of both) depending on

the amount of your TPD cover, your employment status and your

age. Your payout may be reduced depending on which TPD

definition is applicable to you. For more information, please refer to

your Product Disclosure Statement and/or any other member

materials you have received since joining the Plan or call the

Helpline.





About this statement

This super statement provides a guide to your super benefit entitlements in the Mercer Super Trust. The amount of those benefits shown in this

statement reflects the super payout that would have been payable to you had you left the Mercer Super Trust as at the date of this statement. The

amount of your actual super payout will be determined and calculated as at the date you leave the Mercer Super Trust and as such may vary from the

amounts shown in this statement. The amounts shown are based on your personal details as set out inside. The trustee believes these details to be

accurate, complete and up to date. However, errors sometimes occur and the trustee reserves the right to correct them. You should check the details

carefully and if you believe there are any errors please call the Helpline. Before making any decisions based on the information set out in this

statement, you should confirm the amounts by calling the Helpline. The trustee also recommends that you confirm the amount of your super payout

before you leave the Mercer Super Trust.

This document has been issued by Mercer Superannuation (Australia) Limited (MSAL) ABN 79 004 717 533, AFSL #235906, as trustee of the Mercer

Super Trust ABN 19 905 422 981. Mercer financial advisers are authorised representatives of Mercer Financial Advice (Australia) Pty Ltd ABN 76 153

168 293 AFSL #411766. ‘MERCER’ and Mercer SmartPath are Australian-registered trademarks of Mercer (Australia) Pty Ltd ABN 32 005 315 917.

Copyright 2015 Mercer LLC. All rights reserved.


KNOW 13

Salary at 1 July 2015

This salary is the last salary advised by your

employer to the trustee effective on or before 1

July 2015. Where a different salary applied to

you on 30 June 2015 the value of any benefit

at that date may differ from that shown in your

statement. If your salary at 1 July 2015 is

incorrect please contact your employer.

Your address

If your address has changed, or changes in the

future, please update your new details via the

website or by calling the Helpline.

Enquiries

If you have a query or would like to obtain

additional information about the Mercer

SmartSuper Plan, including your benefit

entitlements and investments within the Mercer

SmartSuper Plan, or any of the fees, charges

or expenses paid by the Mercer SmartSuper

Plan, please contact the Helpline. The trustee

has an obligation to provide you with any

information you reasonably require to

understand your super benefit entitlements.

TAX AND YOUR SUPER

Tax is payable on taxable contributions, and certain fees and

premiums may be deductible, thus reducing the tax payable.

Tax adjustment

In some cases the timing and application of tax is such that the

Plan's administration system does not allocate tax to particular

transactions. In such cases the proper tax treatment is achieved by

way of a special tax adjustment which for this period amounts to -

$99.03.

Superannuation surcharge

The superannuation surcharge is a tax on certain contributions

made before 1 July 2005 for some higher income earners. Details

of any surcharge paid in respect of you are shown on page 2.

EMPLOYMENT STATUS

Your employment status, as advised to the trustee by your

employer, is shown on page 9. Your employment status may affect

the insured part of your super, so you should contact your

employer if you believe this is incorrect. Generally the following

definitions are used to determine your status:

Full-time

Permanent employees who work at least 15 hours per week

Part-time

Permanent employees who work less than 15 hours per week

Casual

Employees who work on a casual basis

Refer to the Product Disclosure Statement for further details and if

in doubt contact your employer.

Documents

$65,767 - Mercer · YOUR 2015 SUPER STATEMENT MERCER SUPER TRUST Mercer SmartSuper Plan From 1 July 2014 to 30 June 2015 Mr A Sample 100 Collins Street MELBOURNE VIC 3001