Superannuation: don’t kill the goose that lays the golden egg
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 considerat...
| Main Author: | |
|---|---|
| Format: | Journal Article |
| Published: |
Taxation Institute of Australia
2013
|
| Online Access: | http://hdl.handle.net/20.500.11937/24030 |
| _version_ | 1848751316351844352 |
|---|---|
| author | Pinto, Dale |
| author_facet | Pinto, Dale |
| author_sort | Pinto, Dale |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T07:50:47Z |
| format | Journal Article |
| id | curtin-20.500.11937-24030 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T07:50:47Z |
| publishDate | 2013 |
| publisher | Taxation Institute of Australia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-240302017-01-30T12:40:34Z Superannuation: don’t kill the goose that lays the golden egg Pinto, Dale 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. 2013 Journal Article http://hdl.handle.net/20.500.11937/24030 Taxation Institute of Australia fulltext |
| spellingShingle | Pinto, Dale Superannuation: don’t kill the goose that lays the golden egg |
| title | Superannuation: don’t kill the goose that lays the golden egg |
| title_full | Superannuation: don’t kill the goose that lays the golden egg |
| title_fullStr | Superannuation: don’t kill the goose that lays the golden egg |
| title_full_unstemmed | Superannuation: don’t kill the goose that lays the golden egg |
| title_short | Superannuation: don’t kill the goose that lays the golden egg |
| title_sort | superannuation: don’t kill the goose that lays the golden egg |
| url | http://hdl.handle.net/20.500.11937/24030 |