The federal government has proposed an additional tax of 15% on the earnings made on super balances of over A$3 million, the so-called Division 296… Read More ›

Tax Concessions on Super Need a Rethink

When former Prime Minister John Howard introduced A New Tax System, around the introduction of a flagship goods and services tax (GST) in 2000, he… Read More ›

More Choice for Women? The Howard Government’s Tax and Transfer Reforms

The belief that superannuation is generally lightly taxed, even subsidised, is widely held not only in official policymaking circles, but also amongst independent economists and… Read More ›

Despite Concessions, Superannuation Is Heavily Taxed

Many retired Australians are covered by defined benefit schemes funded by their superannuation savings. These schemes were supposed to be very beneficial to retirees as… Read More ›

Did Retirees Lose Out When They Accepted Defined Benefit Schemes?

Media attention has revved up about the new 15 per cent tax on super, which brings tax on earnings for those with balances of more… Read More ›

Let’s Just Relax and Pass the Fair and Affordable Super Tax

When the Australian Taxation Office (ATO) introduced the e-filing and pre-filled income tax data systems, the ambition was bold: increasing compliance behaviour; reducing the complexity… Read More ›

Insights from D10 Deductions After a Decade of Digital Reform

Analysts are sophisticated market participants who provide an expert evaluation of firms’ likely economic prospects to shareholders, lenders and other stakeholders. However, the ability of… Read More ›

Do Analysts Understand the Complexities of Corporate Tax Avoidance?

Policymakers and economists have long assumed that high-income individuals save most of a temporary increase in income. This belief has shaped fiscal policies, leading to… Read More ›

New Evidence Shows High-Income Earners Spend More of Their Income Shocks Than Expected

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