Tax can have significant consequences for investments. As at the date of this PDS:

• employer contributions are subject to employer superannuation contribution tax (ESCT)
• tax is paid within UniSaver on taxable investment income derived by UniSaver
• you don’t need to pay tax on any benefit paid from UniSaver.

If you have queries about the tax consequences of an investment in UniSaver, you should obtain professional advice.

See the OMI on the offer register at www.disclose.register.companiesoffice.govt.nz [external link] for the applicable ESCT rates and more information about the tax consequences of an investment in UniSaver.