Initially only available to employees in certain industries and professions, superannuation coverage is now more or less universal – a consequence of decades of ongoing reform. This resources provides an overview of Australia's superannuation system.

This report examines the role of insurance in superannuation, and explores the benefits of the system and potential enhancements.

There have been several comprehensive reviews that have rigorously assessed the superannuation system in Australia over the last decade or so. None of these has recommended the early release of superannuation for housing deposits, while several have made recommendations to the contrary.

From the inception of superannuation under the award-based system in the 1980s, to the now legislated move to 12% in 2025, the benefits of our superannuation system are being realised by more Australians. This report demonstrates the efficacy of our system in the rise of...

This paper analyses data from both the Australian Taxation Office (ATO) and Australian Bureau of Statistics (ABS) to inform the debate about the tax treatment of superannuation, and particularly when it comes to relatively high superannuation balances.