Melbourne Law School - Theses

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Author: Adsett, Ashley B. × Subject: Australia × Subject: annuities ×

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    Taxation of superannuation and other termination payments
    Adsett, Ashley B. ( 1992)
    Thesis Plan: This thesis provides an overview of the law and relevant procedures of the taxation of superannuation and other termination payments. Specifically the thesis details the various changes to the concessional taxation treatment afforded such payments from 1/7/1983 to the present. In addition various policy issues are examined in light of the recent release of the Federal Government Statement on the topic re “Security In Retirement: Planning For Tomorrow Today”.