Superannuation and standards of living in retirement : report on the adequacy of the tax arrangements for superannuation and related policy / Senate Select Committee on Superannuation

Creator
Australia. Parliament. Senate. Select Committee on Superannuation
Call Number
Nq 328.94 AUS
Created/Published
Canberra : The Committee, c2002
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336
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Contents

Select Committee on Superannuation Superannuation and standards of living in retirement 1
Select Committee on Superannuation Superannuation and standards of living in retirement 3
Membership of the Committee 5
Terms of Reference 7
TABLE OF CONTENTS 9
Preface 15
Executive Summary 17
Recommendations 23
List of Abbreviations 27
List of Tables, Charts and Figures 31
PART I - INTRODUCTION Chapter 1 Introduction 33
PART II - ADEQUACY Chapter 2 Identifying and Quantifying Adequacy 39
Chapter 3 Closing the Adequacy Gap 63
Chapter 4 Factors Inhibiting Adequacy 75
Chapter 5 Adequacy for Baby Boomers 83
Chapter 6 Other Adequacy Issues 87
PART III-EQUITY Chapter 7 Equity and Tax Concessions 101
Chapter 8 Annual Taxation Measures 111
Chapter 9 The Surcharge 129
Chapter 10 Whole of Life Taxation Arrangements 137
PART IV - INTEGRATION Chapter 11 Health and Aged Care 143
Chapter 12 Income Support 163
PART V - SIMPLICITY Chapter 13 Simplicity 199
PART VI Chapter 14 Other Issues OTHER ISSUES 217
ALP Additional Comments 231
Supplementary statement Australian Democrats Senator John Cherry 233
Appendix 1 Submissions 235
Appendix 2 Public hearings 243
Appendix 3 Documents tabled, incorporated or received as exhibits 251
Appendix 4 Report on modelling assumptions from the Institute of Actuaries of Australia 257
Appendix 5 Objectives of the superannuation system 277
Appendix 6 Previous proposals to increase the Superannuation Guarantee 281
Appendix 7 Treasury ‘cameo’ modelling 283
Appendix 8 Taxation treatment of superannuation 287
Appendix 9 International pension taxes 291
Appendix 10 Operation of superannuation taxes on end benefits some examples 295
Appendix 11 Pension income and assets test arrangements 301
Appendix 12 Other government concessions and allowances for pensioners and self-funded retirees 307
Appendix 13 Grandfathered/sunset provisions relating to taxation of superannuation 311
Appendix 14 Tax treatment on savings vehicles 317
Appendix 15 Chronology of superannuation policy announcements, events and inquiries1 1983-2002 319
Appendix 16 List of committee reports 1991 - 2002 329

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http://nla.gov.au/nla.obj-2203648619

APA citation

Australia. Parliament. Senate. Select Committee on Superannuation & Watson, John. (2002). Superannuation and standards of living in retirement : report on the adequacy of the tax arrangements for superannuation and related policy Retrieved April 16, 2026, from http://nla.gov.au/nla.obj-2203648619

MLA citation

Australia. Parliament. Senate. Select Committee on Superannuation and Watson, John. Superannuation and standards of living in retirement : report on the adequacy of the tax arrangements for superannuation and related policy Canberra: The Committee, 2002. Web. 16 April 2026 <http://nla.gov.au/nla.obj-2203648619>

Harvard/Australian citation

Australia. Parliament. Senate. Select Committee on Superannuation & Watson, John. 2002, Superannuation and standards of living in retirement : report on the adequacy of the tax arrangements for superannuation and related policy The Committee, Canberra viewed 16 April 2026 http://nla.gov.au/nla.obj-2203648619

Wikipedia citation

{{Citation
  | author1=Australia. Parliament. Senate. Select Committee on Superannuation.
  | author2=Watson, John.
  | title=Superannuation and standards of living in retirement : report on the adequacy of the tax arrangements for superannuation and related policy
  | year=2002
  | section=xxx, 302 pages : ill., ports ; 25 cm.
  | isbn=0642712026
  | series=Parliamentary paper (Australia. Parliament) ;
  | issue=PP no. 604 of 2002
  | location=Canberra
  | publisher=The Committee
  | url=http://nla.gov.au/nla.obj-2203648619
  | id=nla.obj-2203648619
  | access-date=16 April 2026
  | via=Trove
}}

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