Published on 01 Jan 90
by Australian Tax Research Foundation
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.
David M KNOX
David Knox, B.A., PhD., F.I.A., F.I.A.A., Associate Professor of Actuarial Studies in the
School of Economic and Financial Studies, Macquarie University.