The compliance costs of the superannuation surcharge tax

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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...

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Bibliographic Details
Main Authors:	Pope, Jeffrey, Fernandez, Prafula
Format:	Journal Article
Published:	Taxation Institute of Australia 2003
Online Access:	http://hdl.handle.net/20.500.11937/7808

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