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dc.contributor.authorPinto, Dale
dc.date.accessioned2017-01-30T12:40:33Z
dc.date.available2017-01-30T12:40:33Z
dc.date.created2013-03-10T20:00:28Z
dc.date.issued2013
dc.identifier.citationPinto, Dale. 2013. Superannuation: don’t kill the goose that lays the golden egg. Taxation in Australia 47 (9): pp. 580-583.
dc.identifier.urihttp://hdl.handle.net/20.500.11937/24030
dc.description.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.

dc.publisherTaxation Institute of Australia
dc.titleSuperannuation: don’t kill the goose that lays the golden egg
dc.typeJournal Article
dcterms.source.volume47
dcterms.source.startPage580
dcterms.source.endPage583
dcterms.source.issn04948343
dcterms.source.titleTaxation in Australia
curtin.note

First published with The Tax Institute

curtin.department
curtin.accessStatusOpen access


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