Examples of universal pensions include New Zealand Superannuation and the Basic Retirement Pension of Mauritius. Perpetual offers a broad range of investment, superannuation and retirement income products. Retail and Wholesale Master Trusts are the largest sector of the Australian Superannuation Market. The following is a general summary of the tax rules relating to superannuation. In 2011 United Future campaigned on income splitting, flexible superannuation and restricting asset sales. Life insurers also sell superannuation investment products. Peters supports compulsory superannuation schemes for all New Zealanders. The changes did not extend to members in Commonwealth superannuation schemes. There are about 500 superannuation funds operating in Australia. It is also one of the biggest providers of superannuation funds in Australia. Bryant inherited the proceeds of his father's superannuation fund, valued at $250,000. New Zealand has a universal superannuation scheme. In Australia, they are known as superannuation funds. TPD Insurance in Australia can be owned and paid for from superannuation accounts. The ADF also gives equal access to superannuation and death benefits for same-sex partnerships.