Superannuation 2019

The inequitable history of superannuation law compels further reform

Source: Australian Tax Forum Journal Article

Published Date: 1 Apr 2019

 

This article undertakes a historical examination of superannuation law reform and observes its resulting complexity through onstant tinkering. Australian governments over the years have adopted or ignored recommendations from various inquiries addressing superannuation reform. Major drivers of reform have included efficiency, flexibility, member protection, integrity, sustainability and equity that together support a sound system.

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