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 self-funded retirees and the increasing proportion of people retiring with...

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.