It is not compulsory to provide us with your Tax File Number (TFN) but if you do not provide us with your TFN:

• we may need to pay extra income tax on your concessional or 'pre-tax' contributions and this will be deducted from your super account
• we may not be able to accept your non-concessional or 'after-tax' super contributions
• you may not be paid the Government's super Co-contribution (if you are eligible).

You will need to complete the Notification of Tax File Number form and send it to us, or you can call us on 1300 369 901 and quote your TFN to one of our Member Services Officers.

We will only use your TFN for purposes permitted by law, such as to:

• find and identify your super benefits when other information is insufficient.
• calculate the tax on your superannuation benefits
• provide information to the Australian Tax Office (ATO) so they can assess any tax payable on your contributions.

For more information on Tax File Numbers, take a look at the ATO website or you can call us on 1300 369 901 if you have any further questions.

A binding nomination allows you to provide the Trustee of your super fund with specific instructions on how to distribute your super benefit when you die.

If you do not make a binding nomination the Trustee will pay your death benefit to your spouse but if you do not have a spouse, the Trustee will pay your benefit to your estate.

You can make a binding nomination so your death benefit is paid to your estate regardless of whether you have a spouse. If you would like your super to be paid to your estate instead of your spouse, you will need to make a binding nomination.

If you do request that your death benefit be paid to your estate, you need to make sure that your Will is up-to-date.

You will need to complete the Binding Nomination form and send it to us.

For your binding nomination to remain valid, you must renew it every three years but you can change or cancel your binding nomination at any time.

For more information on binding nominations, take a look at our fact sheet on Nominating Beneficiaries or you can call us on 1300 369 901 if you have any further questions.

Under the Anti-Money Laundering and Counter-Terrorism Financing Act 2006 if you are a member of a super fund you must provide proof of your identity and your date of birth when you apply for the payment of a benefit and this also includes any application for release, transfer, deferral, or an insurance claim.

These measures are to protect you against fraud and enable us to be reasonably satisfied that we have identified the person making the application is who they claim to be.

To be able to process certain transactions (eg request to transfer funds, requests for payment etc), the law requires that we MUST be reasonably satisfied that we have identified you (ie you are the person you claim to be) and that we have verified your date of birth.

Please click here for details regarding what documentation is required.

You will need to arrange for an authorised person to certify your documents. Authorised persons include a Justice of the Peace, solicitor, an accountant with more than two years continuous membership of a professional body, a police officer or a permanent employee of Australia Post with more than two years continuous service.

The authorised person must sight the original and the copy of the document to make sure they are identical. They must certify all the pages of the document and provide particular details and the date they certified the document.

This person who certifies the documents must also be both independent and impartial and not related to the member such as a spouse or a family member.

We may reject the documents if there is any actual or perceived conflict of interest.

If you have any more questions about benefit payments or proof of identity, call us on 1300 369 901.

Concessional super contributions are contributions which attract the concessional tax rate of 15% and these usually include the compulsory contributions made by your employer on your behalf and any contributions you make to your super before tax.

You are only eligible for the concessional tax rate if you have provided us with your Tax File Number (TFN).

Salary sacrificing is an arrangement where you receive part of your gross salary as a benefit rather than salary. The benefit is paid from your gross salary, that is, 'before tax'.

Salary sacrificing to make super contributions will reduce your take-home pay but because it reduces your taxable salary, you will pay less tax on your income. Your super contribution is however taxed at 15% when it is deposited in your fund but for most people this rate will be lower than their marginal tax rate.

Non-concessional super contributions are those contributions you make from your 'after-tax' salary and they generally do not attract any tax when they are deposited in your super account.

The caps on concessional or 'pre-tax' super contributions are $25,000 for this financial year. If you are over 50 years of age, the cap on concessional contributions is currently $50,000 per annum.

The cap on non-concessional or 'after-tax' contributions this financial year is $150,000. If you are under 65 years of age you can spread your non-concessional super contributions over three years with the total cap being $450,000.

It's very important to keep within these caps unless you want to pay extra tax on your super contributions.

For more information on the contributions, take a look at our Concessional Contribution fact sheet or the Australian Tax Office website or you can call us on 1300 369 901 if you have any further questions.

There are a range of investment strategies available to members:

You can choose to invest your account balance and/or your future contributions (including roll-ins, Superannuation Guarantee contributions and personal contributions) in a combination of one or more of our investment strategies.

You can also invest your future contributions in a different combination of investment strategies than the one you have for the existing balance of your super account.

Please note that these multiple investment options are only available to members of the Accumulation, Executive and Electrical Contractors Schemes.

Members of the Retirement and Defined Benefit Schemes can only invest in one single investment strategy at any one time.

You are entitled to one free switch in each financial year but any subsequent switches made in that financial year will incur a $20 fee for members of the Accumulation, Retirement and Electrical Contractors Schemes. Subsequent switches for members of the Executive Scheme incur a $30 fee.

Please note that there is no charge for retired members with account-based pensions, members receiving a transition to retirement pension or members in the Rollover Plan.

To change your investment strategies you need to complete the Changing Investment Strategy form and return the form to us.

We will process your request when we receive the Changing Investment Strategy form and the effective date of your change will be the date we receive the completed form from you.

You may also nominate a later date you want the investment strategy change to take effect.

For more information on the investment strategies, take a look at the Product Disclosure Statement which relates to your Scheme or you can call us on 1300 369 901 if you have any further questions.