Please refer to the following document
Nissan Motor Manufacturing Co. (Australia) Ltd. established the NISSAN SUPERANNUATION PLAN (NSP) on October 1, 1977 for the purpose of providing superannuation benefits to its employees. The Plan has evolved with various funds including the Nissan Executive Superannuation Trust (NEST) and the Nissan Retirement Fund (NRF) which were eventually merged by Nissan Motor Co. (Australia) Pty. Ltd. on November 1 , 2000 into the current Nissan Superannuation Plan.
The Plan is a corporate superannuation fund providing superannuation benefits for current and former employees of Nissan and their beneficiaries and is supported by the Company. The Plan's mission is to be the preferred superannuation fund for those employees. Although the Plan closed membership to new employees from 2000, the fund remains strong and robust providing a history of strong, long term returns ensuring outstanding member benefits. The Plan has performed well relative to other superannuation funds, with net investment returns typically above peer group medians.