Superannuation



Many economists think that earnings in super funds should be taxed at a relatively low rate, compared to labour earnings and other types of earnings… Read More ›

We Need Super, but We’re Taxing It the Wrong Way Round

Tax-driven off-market buybacks were first used in 1997 by the Commonwealth Bank. Since then, TOMBs (as we call them) have been used nearly 60 times,… Read More ›

Time to Kill Off Tax-Driven Off-Market Buybacks

How would you feel if you were having a Zoom meeting with your accountant and they asked “how would you like to save more than… Read More ›

The Australian Government Opens a Coronavirus Super Loophole: It’s Legal to Put Your Money In, Take It Out, and Save on Tax

The key challenge for the Australian retirement income system is how to take full advantage of its Defined Contribution basis (including inter-generational equity and financial… Read More ›

Retirement Income Review: Focus More on Secure Retirement Income Streams, and Settle the Adequacy Debate

Artworks contribute to the creation of distinct national cultures and to economic growth. National art collections attract tourists. Local government commonly relies on the arts… Read More ›

Towards Optimal Tax-Benefits Treatment of Collectors of Artworks

At the heart of the debate over higher compulsory superannuation sit big trade-offs that are too rarely acknowledged. Boosting retirement incomes inevitably comes at a… Read More ›

On Any View, the Case for Higher Compulsory Super Hasn’t Been Made

There is a case for not proceeding with, or at least further deferring, the legislated increase in employers’ compulsory superannuation contributions, the Superannuation Guarantee, from… Read More ›

Grattan Institute Attacks the Wrong Target – Pension Assets Test Is the Problem

The Australian retirement income system has been praised as one of the best in the world. In the Melbourne Mercer Global Pension Index, it was… Read More ›

Better Targeting of Australia’s Age Pension

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