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Tax concessions on super need a rethink. These proposals would bring much needed reform

  • Written by: Chris Murphy, Visiting Fellow, Economics (modelling), Australian National University
Tax concessions on super need a rethink. These proposals would bring much needed reformfizkes/Shutterstock

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 tax. This has set off a highly politicised debate that has often shed more heat than light.

Yet back in 2009, the wide-ranging Henry Review of the tax system cogently identified the...

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