This research project examines the extent to which Australian superannuation funds have varied their asset allocations, both over time and relative to each other. The report details developments in asset allocation for superannuation funds over the last 20 years, with two key trends identified:  The rise in exposure to alternative assets; and  The...

The audit assessed the effectiveness of the Australian Taxation Office's activities to promote employer compliance with Superannuation Guarantee obligations. Summary The Australian National Audit Office adopted the following high‐level criteria in its assessment:

Recent OECD data offer limited support for the proposition that our company tax rate could be cut substantially with little or no loss of tax revenue. Treasury‐type analysis suggests otherwise: our headline rate could be cut to 20 per cent if abolishing dividend imputation were used to finance a cut in the headline rate. But...

Presents a proposal for making the pension universal (free of means test) and abolishing the tax concessions. Overview The Abbott Government, as part of its ‘budget repair’ efforts, wanted in the 2014 Budget to increase the pension age to 70 and to restrict pension indexation to the price index, meaning that the pension will fall...

Overview: Super tax concessions are increasingly being used by high income earners as a way of minimising their tax. This is not their original purpose. They were designed to encourage people to save for their retirement so they would be more self-reliant and less dependent on taxpayers. 80 per cent of those who are of...