West State Super
West State Super is an untaxed super scheme with a range of investment plans and fees below the industry median1. West State Super was available to you if you were a public sector employee before April 2007. Only WA public sector employers can make employer contributions to your West State Super account. If you decide to close your account for any reason, you will not be able to re-join2.
Closed to new members
West State Super is only available to current and former WA public sector employees who already have a West State Super account, with one exception3.
Your insurance
If you’re eligible, your West State Super account includes automatic Death and Total & Permanent Disablement and Salary Continuance Insurance. You can even adjust your insurance to better suit your needs.
Investment plan
Choose the type of assets your super is invested in through your investment plan or stay with our default My West State Super plan.
Use Member Online to manage your West State Super account.
We’re here to help. Call us on
13 43 72 if you have any questions about your super.
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Overview
If you started working in the WA public sector before 16 April 2007, you would have automatically become a member of West State Super, which was the default scheme until that date. Since then, West State Super has been closed to new members.
West State Super is a market-linked, untaxed accumulation super scheme. Here’s a breakdown of what that means:
- Market linked
We invest your super into a range of financial assets such as Shares and Bonds. The balance of your super depends on the performance of these assets, along with any contributions, withdrawals or deductions from your account. - Untaxed
Unlike most other Australian super funds, West State Super does not pay income tax on any contributions or on investment earnings that your super account receives while it accumulates. You will only be taxed when you access the money in your account. Untaxed does not mean ‘no tax’, so it can be useful to think of it as deferred tax. - Accumulation
Your account balance can grow over time with a combination of:- Your WA public sector employer contributions
- Your own contributions
- Any super that you roll in from other funds
- Any investment earnings (positive or negative) on these contributions based on your chosen investment plan
Unlike taxed funds, when you make before-tax contributions (such as salary sacrifice), these won’t count towards your annual concessional contributions cap. Your West State Super account allows you to accumulate an untaxed benefit of up to $1.705 million4 and still be concessionally taxed.
Make the most of our tools, services and expertise
If you'd like to learn more and make informed decisions about how to manage your super and retirement savings, we can help. As a GESB member, you have access to:
- Tools including calculators, seminars and webinars
- Member Online, a secure way to manage your account
- Our Perth-based Member Services Centre to help with your questions by phone or online
- Our Retirement Options Service
At GESB, we have over 85 years’ experience managing the super savings of current and former WA public sector employees.
With around 247,000 members and over $39 billion in funds under management (as at 31 March 2024), we're the largest super fund in WA*.
1 SuperRatings Smart database as at 31 December 2023. Based on an average balance of $50,000, fees for the My West State Super plan, the My GESB Super plan and the RI Allocated Pension Balanced plan are below the industry median. Fees includes administration, investment, and transaction fees and costs. Fees may change periodically.
2 This includes lost and unclaimed account transfers to the Australian Taxation Office (ATO).
3 If you are a Gold State Super member and currently employed in the WA public sector, you may be eligible to open a West State Super account, provided you have pre-1 July 1983 service.
4 For the 2023/24 financial year, indexed annually in line with Average Weekly Ordinary Time Earnings, in increments of $5,000 rounded down. The untaxed plan cap applies for each untaxed scheme you are a member of.
* Research Solutions, Member and employer satisfaction research, 2022 and SuperRatings 2023 Annual Benchmarking Report. - Market linked
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West State Super unique features
Your West State Super account is known as a market-linked accumulation scheme. This makes it similar to most other super funds, including GESB Super. However, one of the things that make it unique is that it’s an untaxed scheme.
It’s important that you know about the tax considerations that apply to your West State Super account. Here are some more details and information about the features of this scheme.
It’s an untaxed scheme
Untaxed does not mean ‘no tax’, so it can be useful to think of it as deferred tax.
In a taxed fund, a 15% tax is applied to employer and salary-sacrifice contributions, and a tax of up to 15% applies to investment earnings. In an untaxed fund, such as West State Super, these contributions and earnings are taxed at 15% when your benefit is paid to you or transferred to a taxed fund.
Learn more about the tax components for West State Super.
Your investment earnings are reported before tax
Having your super invested in an untaxed scheme means that you earn pre-tax investment returns on the full amount of your contributions over the life of your super account.
Most other super funds pay tax and report the returns after investment expenses and tax are taken out. Your West State Super account is different, as your returns are reported after only the investment expenses have been taken out - tax has not been paid yet. This makes it hard to compare the reported investment returns of your West State Super account with most other super funds.
Contribution caps are different compared to taxed funds
With most super funds, concessional (before-tax) contributions made through an employer or by salary sacrifice count towards an annual cap. Any contributions made in excess of this cap are taxable at the member’s marginal tax rate.
Concessional contributions to West State Super and Gold State Super are not capped, but they count towards your cap when making these contributions to a taxed scheme. For example, if you made $50,000 concessional contributions to West State Super (including your employer contributions) you would not be able to make any further concessional contributions to a taxed scheme. An untaxed plan cap of $1.705 million4 per super fund applies to the untaxed benefit in West State Super. For more details on your West State Super's untaxed plan cap, see the Tax and super brochure.
Learn more about your West State Super’s untaxed plan cap.
Any tax advantages of West State Super depend on the type of contributions and other factors
Your West State Super account could give you a financial advantage for your concessional (before-tax) contributions when compared to a taxed fund. This means you may receive a higher benefit over time from your employer or salary sacrifice contributions.
On the other hand, the tax arrangements for this type of scheme may result in tax disadvantages for your non-concessional (after-tax) contributions when compared to a taxed fund.
The overall impact on your final benefit will depend on a number of factors, including the type of contributions you make, how your contributions are invested and the length of time your contributions have been invested in your West State Super account.
You can’t receive a low-income superannuation tax offset
The low-income superannuation tax offset (LISTO) is a Commonwealth Government payment of up to $500 per financial year, calculated at 15% of the concessional (before-tax) contributions for individuals on adjusted taxable incomes of up to $37,000.
As contributions to your West State Super account don’t get taxed, any before-tax contributions made into your account are not eligible for this government contribution.
You might be able to access your super if you become disabled
With your West State Super account, you might be able to access you super benefit if you become partially and permanently disabled. This option isn’t available with most other super funds.
For more information on partial and permanent disablement benefits, please refer to page 29 of the Insurance and your super brochure.
Additional statutory insurance may apply
Your level of your Death and TPD benefit may be adjusted if these conditions all apply:
- You’re a covered risk benefits member, as defined in the State Superannuation Regulations 2001 (WA)
- You’re an eligible statutory West State Super member
- You’re under 60 and have not opted out of your Death or TPD cover
We will pay a top up if your entitlement under the state superannuation legislation exceeds the amount payable by the Insurer.
For more information on statutory insurance, please call your Member Services Centre on 13 43 72.
Learn more about your West State Super insurance arrangements.
You might have a Minimum Benefit Guarantee
Before July 2001 West State Super accounts were credited with an annual earnings rate of CPI plus 2%. From 1 July 2001, member investment choice was introduced and West State Super became a market-linked scheme.
If your West State Super account had a balance before 1 July 2001, you have a Minimum Benefit Guarantee. This means that any future benefit will be paid at whichever amount is higher, out of:
- Your account balance at 30 June 2001 plus subsequent contributions and investment earnings
- Your account balance at 30 June 2001 compounded annually at CPI plus 2% less certain types of payments
If this applies to you, you might benefit from the guarantee if you have stopped receiving employer contributions or making personal contributions to your West State Super account.
For more information about the Minimum Benefit Guarantee, please call your Member Services Centre on 13 43 72.
West State Super is closed to new members
If you choose to close your account by cashing in or transferring your entire balance, you can’t re-join the scheme at a later date. If you already have a West State Super account and leave the WA public sector, we can only accept employer contributions if you return to work in the WA public sector and your account is still open.
Find out more about West State Super
- West State Super investments
- West State Super insurance
- West State Super fees and other costs
- West State Super and tax
- West State Super important documents
Or for full details of West State Super, please read the West State Super Product Information Booklet.
1 SuperRatings Smart database as at 31 December 2023. Based on an average balance of $50,000, fees for the My West State Super plan, the My GESB Super plan and the RI Allocated Pension Balanced plan are below the industry median. Fees includes administration, investment, and transaction fees and costs. Fees may change periodically.
2 This includes lost and unclaimed account transfers to the Australian Taxation Office (ATO).
3 If you are a Gold State Super member and currently employed in the WA public sector, you may be eligible to open a West State Super account, provided you have pre-1 July 1983 service.
4 For the 2023/24 financial year, indexed annually in line with Average Weekly Ordinary Time Earnings, in increments of $5,000 rounded down. The untaxed plan cap applies for each untaxed scheme you are a member of. -
West State Super investment options
We invest your super across a range of different asset classes to give you the best chance to grow your super. You can have your super automatically invested in the My West State Super plan, or you can choose your investment plan. This means you can:
- Choose the asset classes your super is invested in, from Shares to Cash investments
- Choose how much of your super is allocated between the asset classes
- Change your investment plan to suit your retirement savings goals
Your super might be one of the biggest investments you’ll ever make. The investment plan you choose now can make a difference to the amount of income you’ll have when you retire. You might want to speak with a financial adviser before making a decision about your investment plan.
Different assets can create different returns
West State Super offers you a choice of investment plans. These plans invest in different assets, with the returns linked to the performance of the financial markets.
You can invest in a range of different asset class allocations through our Readymade plans or create your own combination of specific asset classes with Mix Your plan.
You can choose a Readymade plan
There are five Readymade plans with different levels of risk and return expectations.
West State Super Readymade investment plans
West State Super Readymade investment plans Investment plan Investment risk label Growth plan
High
Sustainable Balanced plan
High
My West State Super plan
Medium to high
Conservative plan
Medium
Cash plan
Very low
For more details, please see investment options - West State Super.
You can choose to Mix Your plan
There are five Mix Your plan options which allow you to select your own mix of asset classes. Find out more about how Mix Your plan works.
West State Super Mix Your plan
West State Super Mix Your plan Investment plan Investment risk label Australian Shares
Very high
International Shares
High
Property
High
Fixed Interest4
Medium
Cash
Very low
For more details, please see investment options - West State Super.
Find out more about choosing the right investment mix for you.
1 SuperRatings Smart database as at 31 December 2023. Based on an average balance of $50,000, fees for the My West State Super plan, the My GESB Super plan and the RI Allocated Pension Balanced plan are below the industry median. Fees includes administration, investment, and transaction fees and costs. Fees may change periodically.
2 This includes lost and unclaimed account transfers to the Australian Taxation Office (ATO).
3 If you are a Gold State Super member and currently employed in the WA public sector, you may be eligible to open a West State Super account, provided you have pre-1 July 1983 service.
4 Mix Your plan Fixed Interest invests in Investment Grade Bonds. These are bonds with a credit quality which is considered to have a relatively low level of default risk by an independent bond-rating agency. -
West State Super insurance
As a West State Super member, you may already have insurance through your super.
We offer three types of insurance with your West State Super account:
- Death
- Total and Permanent Disablement (TPD)
- Salary Continuance Insurance (SCI)
Are you eligible to join our Professional and Executive category?
If you’re eligible for our Professional and Executive category, you might benefit by paying lower premiums for your insurance.
Find out if you’re eligible and how to apply for our Professional and Executive category.
Your account may include basic insurance cover
If you’re eligible, you’ll automatically receive what’s known as basic cover, unless you have chosen to opt out or have cancelled your cover. The cost of this insurance is deducted directly from your West State Super account each month.
Generally, to be eligible for automatic cover you need to be:
- Working in the WA public sector
- Receiving Superannuation Guarantee (SG) contributions from your employer, and
- Younger than 65
You don’t automatically receive insurance if you’re a casual
If you’re a casual employee, you may be eligible to apply for cover. Learn more about our insurance options for casual employees.
If you were initially employed on a casual basis and are later made permanent or employed on a contract (not as a casual) with the same employer, we may provide you with Special Conditions Cover, subject to certain eligibility rules, from a date determined by GESB and our Insurer, AIA Australia.
Learn more about Special Conditions Cover in our Insurance and your super brochure.
Types of insurance cover
Types of insurance cover Insurance type Insurance benefit Basic cover Death
A one-off lump-sum payment in the event of your death (and includes a terminal illness benefit).
Up to $200,000 depending on your age
Total and Permanent Disablement (TPD)
A one-off lump-sum payment if you are totally and permanently disabled and can’t work because of that condition.
Up to $200,000 depending on your age
Salary Continuance Insurance (SCI)
A monthly income of up to 75% of your pre-disability income for up to two years if you become disabled due to sickness or injury.
You may also be entitled to a Superannuation Top-Up Benefit.Up to $4,200 per month determined by the number of hours per week that you work
When you turn 46, the amount you are insured for Death and TPD will decrease each year unless you fix your cover.
Remember to check your insurance
It's important to review your insurance regularly to make sure it’s right for you, especially when your circumstances change.
With insurance through West State Super, you have the option to:
- Increase, decrease or fix your cover
You can apply to increase or choose to decrease or fix the amount of your cover, at any time, through Member Online.Find out how to change your insurance or how to make a claim.
- Opt out of your cover
You can opt out of part or all of your cover in Member Online. Please remember that if you’d like to reinstate or increase your insurance cover in the future, you’ll need to apply and meet eligibility criteria.
You can benefit from insurance through super
By having your insurance within your West State Super account, you can benefit in one or more ways:
- You don’t need to have a medical test or provide your medical history, if you’re eligible for automatic insurance
- Insurance premiums are paid from your super account
- As a West State Super member, insurance premiums are deducted against your pre-tax contributions and earnings first. This means that the untaxed part of your benefit is reduced which may mean less tax is paid when you take your final benefit
- Cover is available for hazardous occupations, such as police and prison officers
Statutory insurance
As a West State Super member, your level of Death and TPD benefit may be adjusted if all of these conditions apply to you:
- You’re a covered risk benefits member, as defined in the State Superannuation Regulations 2001 (WA)
- You’re an eligible statutory West State Super member
- You’re under 60 and have not opted out of your Death or TPD cover
We will pay a top-up if your entitlement under the state superannuation legislation exceeds the amount payable by our Insurer.
Learn more about your West State Super insurance.
1 SuperRatings Smart database as at 31 December 2023. Based on an average balance of $50,000, fees for the My West State Super plan, the My GESB Super plan and the RI Allocated Pension Balanced plan are below the industry median. Fees includes administration, investment, and transaction fees and costs. Fees may change periodically.
2 This includes lost and unclaimed account transfers to the Australian Taxation Office (ATO).
3 If you are a Gold State Super member and currently employed in the WA public sector, you may be eligible to open a West State Super account, provided you have pre-1 July 1983 service. -
West State Super fees and other costs
Below is a general guide to the fees and costs for your West State Super account. Other fees, such as fees for personal advice and insurance fees, might be charged, depending on the advice or insurance you choose. Entry fees and exit fees will not be charged.
If you’d like to calculate the effect of fees and costs on your West State Super account, try our Retirement planning calculator.
West State Super fees and costs summary
West State Super fees Type of fee or cost
Amount How and when paid Ongoing annual fees and costs1
Administration fees and costs
The fee for managing your account$66 p.a. ($5.50 per month) as an account keeping fee
+
0.04% p.a. of your monthly account balanceDeducted each month from your account
Investment fees and costs2
Estimated to be between 0.06% p.a. and 0.41% p.a. of the value of your investment, depending on which investment plan you choose
Fees and costs that relate to the investment of assets that are not charged directly to your account as an administration fee or other fee. These costs are deducted from the fund assets, before the unit price is calculated on a daily basis
Transaction costs
Estimated to be between 0% p.a. and 0.14% p.a. of the value of your investment, depending on which investment plan you choose
Transaction costs are costs incurred when assets are bought and sold. Transaction costs are incurred over the course of the year and disclosed as a percentage of the average assets of the relevant investment option3
Member activity related fees and costs
Buy-sell spread
Nil
Not applicable
Switching fee
The fee for changing your investment optionNil
Not applicable
Other fees and costs
Other fees and costs such as activity fees, advice fees or insurance fees may apply. Please refer to the ‘Additional explanation of fees and costs’ section on page 5 of the West State Super Product Information Booklet.
For more information on the types of fees and costs that may apply to your account, see our West State Super schedule of fees.
We may make changes to the fees we charge
From time to time, we might need to change our fees to make sure the structure and level of fees is appropriate, including any extra costs from any government taxes or statutory charges.
We’ll always let you know about any changes through our website or through your member statement. If the change is an increase in fees or charges, we’ll give you at least 30 days’ notice.
1 If your account balance is less than $6,000 at the end of the financial year, certain fees and costs charged to you in relation to administration and investment are capped at 3% of the account balance. Any amount charged in excess of that cap must be refunded.
2 Investment fees and costs include an amount of 0.00% p.a.% to 0.05% p.a. for performance fees. The calculation basis for this amount is set out under the ‘Additional explanation of fees and costs’ section on page 5 of the West State Super Product Information Booklet. Please note, the transaction costs percentage is also included in the investment fees and costs percentage shown in the table.
3 Please see ‘Additional explanation of fees and costs’ section on page 5 of the West State Super Product Information Booklet, which provides further detail about the items included in transaction costs. -
West State Super and tax
West State Super is an untaxed scheme.
Unlike most other Australian super funds, West State Super does not pay tax on any contributions or investment earnings that your super account receives while it accumulates. You will only be taxed when you access the money in your account. Untaxed does not mean ‘no tax’, so it can be useful to think of it as deferred tax.
Tax applies in different ways to different types of contributions
Here is a guide to how tax applies to your West State Super contributions. While the Commonwealth government provides concessional tax rates to help you use your super to save for retirement, there are some limits, known as caps. For more information, please read the West State Super Product Information Booklet.
West State Super and tax
West State Super and tax Contribution type General treatment Contribution caps for 2023/24 financial year Concessional (before-tax) contributions
- Employer contributions, such as Superannuation Guarantee (SG) and salary sacrifice
No tax applies when the contribution is made.
You are only taxed at the time you access your benefit including when you:- Withdraw your benefit at retirement
- Transfer your super to a retirement income stream such as an allocated pension
- Roll over to a taxed fund
- Withdraw funds under the First Home Super Saver (FHSS) scheme
If you are a high-income earner and your income and low tax contributions exceed $250,000 then you may be liable for Division 293 tax.
This is an annual cap that limits the amount of concessionally taxed contributions you and your employer can make each financial year.
Concessional contributions made to constitutionally protected funds, such as to West State Super and Gold State Super, also count towards your concessional contributions cap, but are not capped within those schemes.
That is, the annual cap does not limit the amount of concessional contributions that you can make to a constitutionally protected fund. However, since contributions to a constitutionally protected fund count towards your annual cap, they do limit your ability to make further concessional contributions to other non-constitutionally protected super funds.
For example, if you made $27,500 concessional contributions to West State Super (including your employer contributions) you would not be able to make any further concessional contributions to a taxed scheme in that financial year (assuming you have no unused concessional contributions cap carry forward amounts available).
An untaxed plan cap of $1.705 million4 per super fund applies to the untaxed element of your benefit in Gold State Super and West State Super. This is the amount that can be paid as a lump sum or rolled over to a taxed fund and still be subject to concessional tax treatment.Non-concessional (after-tax) contributions
- Personal contributions you don’t claim as tax deduction (i.e. from your after-tax salary)
- Spouse contributions
No tax applies up to your non-concessional contributions cap.
Non-concessional contributions can only be made within the cap if your total super balance is less than $1.9 million on 30 June of the previous financial year.Your non-concessional contributions cap is:
- $110,0005 p.a. or
- If aged under 75 at any time in the financial year, you may be able to bring forward one or two years of contributions depending on your total super balance on 30 June of the previous financial year. If your total super balance is less than $1.9 million you can bring forward two years of contribution i.e. $110,000 plus $220,000, giving you a cap of $330,000 over three years6.
The amount available under the bring-forward rule depends on your total super balance as at 30 June in the previous financial year.
For more information, visit the ATO website.
If you make contributions to super over your cap then you may have to pay extra tax.
Other contributions
Non-concessional (after-tax) contributions:- Rollovers containing an untaxed element
- Government co-contributions
- Downsizers contributions
- No tax applies when the contribution is made. You are taxed at the time you withdraw your benefit or rollover to a taxed fund
- No tax applies to Government co-contributions or downsizer contributions
Find out more about downsizer contributions.
Factor tax into your retirement planning
If you’re planning for your retirement and considering taking your super out as a lump sum or transferring it into an allocated pension, you need to be aware of the tax that applies in those scenarios.
For a breakdown of your tax components i.e. taxed vs untaxed, call your Member Services Centre on 13 43 72 or use our Live chat and ask for a ‘benefit estimate’.
Find out more about how tax applies on benefits.
Service periods before 1 July 1983 may impact your benefit
If you have an eligible service period that started before 1 July 1983, this may impact how much tax is payable when you access your West State Super benefit. Find out more about Pre-1 July 1983 service and tax.
1 SuperRatings Smart database as at 31 December 2023. Based on an average balance of $50,000, fees for the My West State Super plan, the My GESB Super plan and the RI Allocated Pension Balanced plan are below the industry median. Fees includes administration, investment, and transaction fees and costs. Fees may change periodically.
2 This includes lost and unclaimed account transfers to the Australian Taxation Office (ATO).
3 If you are a Gold State Super member and currently employed in the WA public sector, you may be eligible to open a West State Super account, provided you have pre-1 July 1983 service.
4 For the 2023/24 financial year, indexed annually in line with Average Weekly Ordinary Time Earnings, in increments of $5,000 rounded down. The untaxed plan cap applies for each untaxed scheme you are a member of.
5 For the 2023/24 financial year, indexed annually. This cap is equal to four times the general concessional contributions cap (which is currently $27,500).
6 The amount available under the bring-forward rule depends on your total super balance as at 30 June in the previous financial year. Where the bring-forward rule has been triggered, the future years' entitlements are not indexed and the contributions must be made before you turn 75 or within the 28 days following the end of the month in which you turn 75 years old. For more information, please read the Contributing to your super brochure. -
Important documents
Your West State Super account is unique, with a range of different features. To make the most of your retirement savings, it’s worth learning as much as you can about your super account including the tax considerations, insurance and investment plans available.
Product Information Booklet
GESB Super Product Information Booklet
West State Super Product Information Booklet
Schedule of fees
Information on our website Download PDF West State Super fees West State Super schedule of fees Update your details
We aim to process your request within 10 working days of receiving your form and all necessary information. However, there are circumstances where it may take us longer.
Forms Online form through Member Online Download PDF printable form Change your details
Proof of identity fact sheetOnline form | Help guide
How to provide proof of identityPrintable form | Form instructions
Proof of identity fact sheetAdd or update your tax file number Online form | Help guide Printable form Notification of retirement or ceasing current employment Printable form Our performance
Information on our website Download PDF Investment returns Annual Fund Update Unit prices Information on our website West State Super Readymade plans West State Super Mix Your plan Forms Online form through Member Online Download PDF printable form Change investment plan Online form | Help guide Printable form | Form instructions Forms Online form Download PDF printable form Regular contributions (salary sacrifice before tax or after-tax contributions) Online form Printable form | Form instructions One-off contributions (after tax only) Member Online form | Help guide Printable form | Form instructions Roll in other super Member Online form | Help guide Printable form | Form instructions First spouse contribution Printable form | Form instructions Additional spouse contributions Printable form | Form instructions Contribution splitting application
Proof of identity fact sheet
How to provide proof of identityPrintable form
Proof of identity fact sheetForms Online form Download PDF printable form Apply for insurance Member Online form | Help guide Call us on 13 43 72 for a copy Insurance variation Member Online form | Help guide Call us on 13 43 72 for a copy Insurance opt in for casual employees Printable form Individual insurance transfer declaration Printable form Professional and Executive occupation category Online form | Member Online form Printable form | Form instructions Forms Online form through Member Online Download PDF printable form Tax file number form Online form | Help guide Printable form Accessing your super
Information on our website Download PDF Accessing your super Accessing your super brochure How to provide proof of identity Proof of identity fact sheet Forms Download PDF printable form Benefit access form - GESB Super and West State Super - lump sum GESB Super and West State Super form - lump sum Benefit access form - GESB Super and West State Super - rollover GESB Super and West State Super form - rollover to another fund or account Preparing for retirement
Divorce and separation
Information on our website Download PDF Divorce and your super
Divorce and your West State SuperYour super and Family Law, West State Super Other super information
Complaints and Freedom of Information
Information on our website Download PDF Complaints Resolving your complaints brochure Information Statement - Freedom of Information Information Statement - Freedom of Information fact sheet
Thank you for printing this page. Remember to come back to gesb.wa.gov.au for the latest information as our content is updated regularly. This information is correct as at 18 April 2024.