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Superannuation: Don’t kill the goose that lays the golden egg


The taxation of superannuation arrangements in Australia has undergone many changes, particularly since 1983. In the lead-up to the federal Budget in May 2013 and the federal election in September 2013, there are rumours of further changes to come. This article examines some of the policy considerations underlying changes which may be considered by the government.

The article considers the policy context, the place of superannuation as a component of household wealth, the fiscal context, superannuation as a “cash cow” for government, and the tax expenditures argument. The author argues against any further changes being made to the superannuation rules and presents reasons which support this position.

Author profile

Prof Dale Pinto CTA-Life
Photo of author, Dale PINTO Dale Pinto is currently a Professor of Taxation Law in the Curtin Law School at Curtin University. He is the 2018 President of the Divisional Council of CPA Australia (WA Division) and is also a Fellow of CPA Australia, a Fellow of the Australian Academy of Law and is a Chartered Accountant, Chartered Tax Adviser and Life Member of the Tax Institute. Dale is the author/co-author of numerous books, refereed articles and national and international conference papers, and is on the editorial board of a number of peer-reviewed journals as well as being the Editor-in-Chief of several refereed journals. Dale is the Chair of the Tax Institute's National Education Quality Assurance Board and is a member of TEQSA's Expert Panel in Accounting and Taxation. Dale served as an inaugural member of the National Tax Practitioners Board and is a current member of the Board of Taxation's Advisory Panel and the ATO's Tax Technical Panel (Superannuation), as well as the Tax Institute's Technical Committees (Superannuation, Not-for-Profit Organisations and Large Business and International). - Current at 16 February 2018
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