Retirement Income Covenant

Superannuation trustees obliged to improve retirement outcomes for individuals

The government first committed to a retirement income covenant for superannuation trustees in the 2018-19 Budget. The initial position paper proposed super funds must offer a flagship retirement product that combines an account-based pension (ABP) with a lifetime income product(s) to deliver income that can last for life - even if the member lives to age 105.

After a consultation process, a refined covenant took effect from 1 July 2022. The covenant codifies the requirement and obligations of superannuation trustees to improve retirement outcomes for individuals whilst enabling choice and competition. However, the obligation to have a flagship retirement product was changed to having a strategy to meet the same sort of objectives.

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Treatment of Lifetime Income Stream Products

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Retirement Incomes Review