Taxation of superannuation and disposable income in retirement

Conference Paper 94/1

Paper presented for the Women and Superannuation Seminar, Canberra, 24-25 February 1994.

This paper examines the taxation treatment of superannuation and the effect of interacting superannuation, taxation and Social Security policies on retirement incomes, with a particular emphasis on women. Some of the implications for progressivity and equity are discussed.

The comparative effects of superannuation provisions on women in various circumstances are discussed using results obtained from the Retirement Income Modelling Task Force's hypothetical model, INDMOD.