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					Catering; Liquor and Accommodation; Restaurants (including Clubs) industries - Liquor and Accommodation Comparison - NAPSAs - SA, WA & Tas - Superannuation

                     AP783479CRV - Fed                           AN150015 - SA                          AN150066 - SA                  AN150087 - SA                               AN160174 - WA                           AN160221 - WA                             AN170047 - TAS
AM s.576J(1)(f)      The Hospitality Industry -                  Boarding Houses, Guest Houses, Etc.,   Hotels, Clubs, Etc., Award     Motels (SA) Award                           Hotel and Tavern Workers' Award 1978    Motel, Hostel, Service Flats and Boarding Hotels, Resorts, Hospitality and Motels
Superannuation       Accommodation, Hotels, Resorts and          Award                                                                                                                                                     House Workers' Award 1976                 Award
                     Gaming Award 1998
                     cl 25                                       cl 5.10                                cl 5.5                         Cl 45                                       cl 38                                   cl 37                                     cl 43
                                                                                                                                                                                                                                                                     cl 77
Superannuation       The Superannuation Legislation              Nominated fund is Retail Employees     Nominated fund is HOST-PLUS    The Superannuation Legislation              Choice of fund - individual employee.   Choice of Host West superannuation        Nominated fund: HOST-PLUS Pty Ltd
                     Amendment (Choice of Superannuation         Superannuation Trust                   Superannuation Fund            Amendment (Choice of Superannuation         Can be complying fund nominated by      fund; Westscheme; or other approved       Employer contributions of 9%
                     Funds) Act 2005 provides that individual    Contributions - 3%                     Employer contributions of 9%   Funds) Act 2005 provides that individual    employee or Hostplus Super Fund         fund
                     employees generally have the opportunity    HESTA                                                                 employees generally have the opportunity    Employer contributions - amount not     Employer contributions of 3%
                     to choose their own superannuation          ARF                                                                   to choose their own superannuation          specified
                     funds. A respondent employer shall                                                                                funds. A
                     contribute to the fund in respect of each                                                                         Nominated fund HOST-PLUS
                     employee such contributions as required                                                                           9% employer contributions
                     to comply with the Superannuation
                     Guarantee (Administration) Act 1992.                                                                              ordinary time earnings - include monetary
                     Nominated fund HOST-PLUS                                                                                          allowances and loadings
                     9% employer contributions                                                                                         No superannuation where earnings of a
                                                                                                                                       casual employee less than $250 per
                                                                                                                                       month




Liquor and Accommodation Comparison - NAPSAs - SA, WA, Tas - Superannuation - As at 15 July 2008                                                                                                                                                                                                               Page 1 of 1