Superannuation: don’t kill the goose that lays the golden egg
MetadataShow full item record
First published with The Tax Institute
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.
Showing items related by title, author, creator and subject.
Hodgson, Helen (2017)Superannuation reform has been a hotly contested issue leading up to the reforms that were introduced with effect from 2017. Helen Hodgson will review the underlying policy of the superannuation system, and the reasons ...
Pojanavatee, Sasipa (2013)Mutual funds are emerging as an opportunity for investors to automatically diversify their investments in such a way that all their money is pooled and the investment decisions are left to a professional manager. There ...
Austen, Siobhan; Sharp, R.; Hodgson, Helen (2015)Gender impact analysis of the tax transfer system makes gender issues in policies and budgets visible and enables their complexities to be revealed. By doing so, it facilitates the development of more equitable and efficient ...