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My understanding is that one must be over 55 to access contributions untaxed coming out and over 60 to access growth untaxed. No age discrimination any more. That went out some time after Germaine burnt her bra. Still doing research. This is an exerpt from presentation by Rio Tinto...

Hi All, Harking back to the super debate and to put, for me, a more positive slant on things. I have found a way to create more cashflow by putting all of my salary in excess of $28,000 into super via salary sacrifice wef 01/07/2007. This has the effect of reducing my tax rate to 15% and I...