Appendix C. Key issues raised in submissions

The Review Team received 381 submissions. Many, particularly those from Ex-Service Organisations, canvassed multiple issues. The numbers of submissions addressing issues from the Terms of Reference are provided in the following table:

Issues (as outlined in the Terms of Reference)	Number of Submissions in which issue was raised
	Individuals	Organisations
Wider remuneration for permanent and reserve members of the ADF	104	7
—Reservists superannuation	79	5
—DFRDB (general)	7
—Salary Sacrifice	4
—Allowances superannuated	3
The Contemporary legislative and regulatory framework within which superannuation benefits are provided in Australia	75	19
—Simply Super	19	6
—Tax arrangements for DFRDB	22	4
—DFRDB Reclassified as funded	11	1
—MSBS Reclassified as funded	4	1
—Tax arrangements for MSBS	3	2
Indexation of military superannuation pensions	64	16
Portability arrangements	69	5
The operation of the Maximum Benefit Limits	32	7
The Review Team's evidence based assessment of the links between military superannuation and ADF recruitment and retention rates	38	6
The operation of life expectancy factors	19	11
The current and likely future demographic profile of the ADF	14	6
The impact of the Compulsory Retirement Age given the role of preservation ages the 2006-07 Budget superannuation proposals	15	4
State, national and international best practice in the provision and funding of occupational superannuation, invalidity and death benefits in comparable military and civilian public and private sector organisations whose members are subject to relatively early retirement	11	5
Preservation arrangements	11	2
Need to manage unfunded liabilities	8	2
The appropriateness of, and potential for, the MSB Fund to be accorded public offer status	7	2
The calculation of final salary for retirement, invalidity and death benefits	6	2
The implications of the complexity of the military superannuation schemes for members and the administrator	6	0
Superannuation splitting	2	4
The appropriateness of the three-tiered invalidity classification system	8	2