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 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.