Published on 02 May 97
by THE TAX INSTITUTE
The Taxation Institute of Australia (the TIA) supports the Government's policy that superannuation should equitable in its operation.
However, the TIA is concerned that the proposed superannuation surcharge will frustrate, rather than contribute to, greater equity in the superannuation arena. In particular, the surcharge will impact detrimentally on members of superannuation funds simply because of a flow on effect caused by the excessive compliance burdens which the surcharge imposes on superannuation fund managers and administrators.
TAX POLICY & RESEARCH DIVISION
Current at 19 November 2004
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