CONTACTAustralian Council of Social ServiceLocked Bag 4777, Strawberry Hills, NSW, 2012T (02) 9310 6200 E info@acoss.org.auwww.acoss.org.au
Building super on a fair foundation:Reform of the taxation of superannuation contributions
ACOSS Paper
February 2012
This paper was prepared by Peter Davidson, Senior Policy Officer at ACOSS, in consultation with ACOSS taxpolicy advisers.First published in 2012 by the Australian Council of Social ServiceLocked Bag 4777Strawberry Hills, NSW, 2012 AustraliaEmail: info@acoss.org.auWebsite: www.acoss.org.auISSN:ISBN:© Australian Council of Social ServiceThis publication is copyright. Apart from fair dealing for the purpose of private study, research, criticism, or review, as permitted under the Copyright Act, no part may be reproduced by any process without writtenpermission. Enquiries should be addressed to the Publications Officer, Australian Council of Social Service.Copies are available from the address above.
A
USTRALIAN
C
OUNCIL
OF
S
OCIAL
S
ERVICE
P
AGE
3
TABLE
OF
CONTENTS
1.
Summary
.........................................................................................................................................
4
Problems
with
the
current
system
......................................................................................................
4
Government
proposals
to
reform
tax
concessions
.............................................................................
6
ACOSS
proposals
.................................................................................................................................
7
2.
Why
the
present
system
of
tax
concessions
for
superannuation
should
be
reformed
..................
8
Inequity
of
the
present
system
...........................................................................................................
9
Other
problems
with
the
present
system
.........................................................................................
12
3.
The
Government’s
proposals
regarding
superannuation
tax
concessions
...................................
14
4.
AFTS
Report
superannuation
proposals
.......................................................................................
16
5.
ACOSS
proposals
for
superannuation
reform
...............................................................................
18
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