A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
Y
Z
A
back to top
Account-based pension
Accumulation index
Accumulation superannuation fund
Active investment management
AFSL
Aggressive investment portfolio
All Industrials Index
All Ordinaries Accumulation Index
All Ordinaries Index
Allocated pension
Alternative investments
Annual report
Annuity
APIR code
Approved auditor
Approved deposit fund (ADF)
Arms length dealings
Asset allocation
Asset classes
Assets and income tests
Association of Superannuation Funds of Australia (ASFA)
ASX
Auditor Contravention report
Australian Prudential Regulation Authority (APRA)
Australian Securities and Investments Commission (ASIC)
Average Weekly Ordinary Time Earnings (AWOTE)
Award superannuation
B
back to top
Balanced fund
Basis point
Bear market
Benchmark
Binding death benefit nomination
Bonds
Bull market
Business cycle
Business real property exemption
Buy/sell spread
C
back to top
Call option
Capital
Capital gain/loss
Capital gains tax (CGT)
Capital growth
Capital guarantee
Capital protected
Charge over SMSF assets
Choice of superannuation fund
Closely-held trust
Closing price
Commutation
Complying superannuation fund
Compounding
Concessional superannuation contributions
Concessional superannuation contributions-cap
Conservative investment portfolio
Consumer Price Index (CPI)
Contribution to superannuation
Contributions tax
Core investment
Corporate superannuation fund
Currency fluctuations
Currency hedging
Currency risk
Custodian
D
back to top
Default superannuation fund
Defensive investments
Derivatives
Disqualified person
Distribution or dividend reinvestment
Diversification
Dividend
Dividend cover
Dividend imputation
Dividend yield
Dollar-cost-averaging
Dow Jones Index
E
back to top
Early release of superannuation benefits
Early-access schemes
Efficient frontier
Element taxed in the fund
Element untaxed in the fund
Employer-sponsor of a SMSF
Employment termination payment
Enduring power of attorney
Enforcement undertaking
Estate planning
ETF
ETFs - background
ETFs - brokerage payable
ETFs - comparison to unlisted index funds
ETFs - how units are bought and sold
ETFs - how units are priced
ETFs - low turnover
ETFs - performance objectives
ETFs - risk and return
ETFs - types
ETFs - use in self-managed super funds
Excess concessional superannuation contributions
Excess non-concessional superannuation contributions
Ex-dividend
Exotic assets
F
back to top
Fiduciary duty
Financial Planning Association (FPA)
Fixed interest
Flagging agreements
Franked dividends
Fringe benefits
Fringe Benefits Tax (FBT)
FTSE
Futures contract
G
back to top
Gearing
Government co-contributions
Gross domestic product (GDP)
Gross return
Growth investments
H
back to top
Hang Seng Index
Hedging
Historic yield
Holding period
I
back to top
In specie contributions
Income portfolio
Income protection insurance
Index
Index fund
Individually managed portfolios
Industrial shares
Inflation
In-house asset limit
Instalment warrants
Institutional investors
Interdependency relationships
Investment and Financial Services Association (IFSA)
Investment choice
Investment management fee
Investment strategy for SMSFs
Investment timeframe
J
back to top
Joint venture
Junk bonds
K
back to top
Key person insurance
Knock In
Knock Out
L
back to top
Large-cap stocks
Legislative risk
Leverage
Liquidity
Listed property trusts
Listed security exemption
Loan-to-valuation ratio (LVR)
Long-term investment
Long-term investment strategy
Lump sum
M
back to top
Macro-economics
Managed investment funds
Management expense ratio (MER)
Manager risk
Mandate
Margin call
Margin loan
Marginal tax rates
Market cycles
Market-timing
Master trust
Member benefit statement
Micro-economics
Mid-cap stocks
MSCI World Index
N
back to top
Negative gearing
Net asset backing
Nikkei Dow Index
Nominal return
Non-binding death benefit nominations
Non-complying SMSF
Non-concessional superannuation contributions
Non-concessional superannuation contributions-cap
Non-preserved superannuation benefit
O
back to top
Ordinary time earning (OTE)
Outperformance
Overweight
P
back to top
Passive investment management
Payout ratio
Pooled superannuation trust (PST)
Portfolio
Portfolio turnover
Power of attorney
Premixed investment options
Preservation age
Preserved benefits
Price-to-earnings ratio (P/E)
Private equity
Product disclosure statement
Property
Proportioning rule
Prospectus
Public-offer funds
Put option
Q
back to top
Quartile
R
back to top
Real return
Rebalancing
Related party of a SMSF
Resource shares
Restricted non-preserved benefits
Retirement savings account (RSA)
Return
Reversionary superannuation pension
Rights issue
Risk
Risk averse
Rollover
Rollover benefits statement
S
back to top
S&P/ASX 200 index
S&P/ASX 300 Accumulation index
S&P/ASX 300 A-REIT index
S&P/ASX 500 Index
Salary sacrifice
Salary-continuance insurance
Sectors
Self-Managed Super Fund Professionals Association of Australia (SPAA)
Self-managed superannuation fund (SMSF)
Short-selling
Short-term investment
Significant adverse event
Single-member SMSF
SIS
Small-cap stocks
Socially-responsible investment
Sole purpose test
SPIN number
Splitting order
Spouse contributions splitting
Standard deviation
Stapled securities
Strategic asset allocation
Superannuation benefit
Superannuation Complaints Tribunal
Superannuation fund administration fee
Superannuation Guarantee (SG) contributions
Superannuation Industry (Supervision) Act (SIS)
Superannuation portability
Swiss Chalet case
Switching
T
back to top
Tactical asset allocation
Taxable component
Tax-free component
Time horizon
Total and permanent disability (TPD) insurance
Tracking error
Trailing commissions
Transaction costs
Transition to retirement pensions
True to label
Trust deed
Trustee
Trustee declaration
Trustee director
U
back to top
UBS Warburg Australian Composite Bond Index
Unclaimed monies
Underperformance
Underweight
Unfranked dividend
Unit
Unit price
Unitholder
Unlisted
Unlisted property trusts
Unrealised capital gain or loss
Unrestricted non-preserved benefits
V
back to top
Vested benefit
Volatility
W
back to top
Widely-held trust
Will
Y
back to top
Yield
Yield curve
Z
back to top
Zero coupon bonds