Abstract

This thesis analyses the evolution of the regulation of the legislation framework from 1936. It involves reviewing the effectiveness of providing tax incentives to encourage people to save. It analyses the evolution of the regulation of superannuation funds needed to protect members’ benefits, make trustees accountable for their responsibilities and minimise, if not prevent abuse of the superannuation system.

Year Manuscript Completed

2010

Keywords

Superannuation Law and legislation Australia; Superannuation Taxation Australia.

Primary Language of Manuscript

EN

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