Miscellaneous 1990

A review of the options for taxing superannuation

Source: Australian Tax Research Foundation

Published Date: 1 Jan 1990

 

Probably no other area of tax policy has been more subject to change than superannuation. This information booklet provides a succinct review of the major tax issues relating to superannuation. It includes a survey of the arguments for and against the provision of tax concessions for superannuation and a review of the issue s related to the appropriate tax treatment of super contributions investment, income and benefits.

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