The equitable history of superannuation law compels further reform John Harrison
By: Harrison, John
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Material type: 
ArticlePublisher: 2019Subject(s): JUBILADOS | PENSIONES DE JUBILACIÓN | EDAD DE JUBILACION | REFORMA | AUSTRALIA
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 34, n. 1, 2019, p. 131-197Summary: This article undertakes a historical examination of superannuation law reform and observes its resulting complexity through onstant tinkering. Australian governments over the years have adopted or ignored recommendations from various inquiries addressing superannuation reform. Major drivers of reform have included efficiency, flexibility, member protection, integrity, sustainability and equity that together support a sound system.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1867/2019/1-5 (Browse shelf) | Available | OP 1867/2019/1-5 |
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Resumen.
This article undertakes a historical examination of superannuation law reform and observes its resulting complexity through onstant tinkering. Australian governments over the years have adopted or ignored recommendations from various inquiries addressing superannuation reform. Major drivers of reform have included efficiency, flexibility, member protection, integrity, sustainability and equity that together support a sound system.
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