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New Zealand retirement saving and taxation: Lessons from Australia


Australia has had 17 years of compulsory occupational superannuation and nearly 100 years of tax incentives to encourage further voluntary retirement saving. The New Zealand system is close to ‘neutral’, with few targeted incentives to encourage retirement saving. This paper investigates the lessons that New Zealand can learn from Australian experience. The authors propose a model for retirement savings taxation in New Zealand, based on the historical experiences of both countries.

Author profiles:

Gordon Mackenzie CTA
Gordon Mackenzie BSc LLB, LLM, Grad Dip Securities Analysis, CTA, F Fin, CA. Gordon is the convenor of the Master of Tax (Tax and Financial Planning) in the Tax School at UNSW, as well as teaching three superannuation regulation and tax subjects into the Master of Financial Planning run by the Banking and Finance School. He is also Director of the UNSW SMSF Specialisation for CA ANZ and CPA Australia, which has completed 600 candidates in 4 years. Before becoming an academic he was Global Tax Director at AMP Ltd and before that was their Technical Services Director with a staff of 30 professionals Australia wide servicing 3000+ advisers. As a lawyer for AMP Ltd he was responsible for the licensing of some of their licensed subsidiaries such as Hillross ltd Current at 24 May 2016 Click here to expand/collapse more articles by Gordon MACKENZIE.
Lisa Marriott
Lisa is an Associate Professor in Taxation at the School of Accounting and Commercial Law, Victoria University of Wellington, New Zealand. Current at 01 April 2016 Click here to expand/collapse more articles by Lisa MARRIOTT.
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