The compliance costs of the superannuation surcharge tax
The Superannuation Surcharge Tax (SST) is a hidden tax, with significant effects on (so-called) higher income taxpayers. The SST was introduced in August 1996, and, according to the Australian Taxation Office, 'is intended to limit the concessionality of employer and deductible personal superan...
| Main Authors: | , |
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| Format: | Journal Article |
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Taxation Institute of Australia
2003
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| Online Access: | http://hdl.handle.net/20.500.11937/7808 |