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    Superannuation: don’t kill the goose that lays the golden egg

    189826_74089_Pinto_article.pdf (178.5Kb)
    Access Status
    Open access
    Authors
    Pinto, Dale
    Date
    2013
    Type
    Journal Article
    
    Metadata
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    Citation
    Pinto, Dale. 2013. Superannuation: don’t kill the goose that lays the golden egg. Taxation in Australia 47 (9): pp. 580-583.
    Source Title
    Taxation in Australia
    ISSN
    04948343
    Remarks

    First published with The Tax Institute

    URI
    http://hdl.handle.net/20.500.11937/24030
    Collection
    • Curtin Research Publications
    Abstract

    The taxation of superannuation arrangements in Australia has undergone many changes, particularly since 1983. In the lead-up to the federal Budget in May 2013 and the federal election in September 2013, there are rumours of further changes to come. This article examines some of the policy considerations underlying changes which may be considered by the government. The article considers the policy context, the place of superannuation as a component of household wealth, the fiscal context, superannuation as a ‘cash cow’ for government, and the tax expenditures argument. The author argues against any further changes being made to the superannuation rules and presents reasons which support this position.

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