Date of this Version


Document Type

Discussion Paper

Publication Details

Tapen Sinha and Rebecca Benedict (1993) How Small Business Perceives the New Superannuation Guarantee Charge

Acknowledgements: We are indebted to our research assistant Leonie Tilley and the respondents of the survey. Without their input, this research could not have been done. Partial financial assistance for this project was provided by the Australian Taxation Office. We are particularly indebted to Andrew Wirth and Sheila Bird for their support for this project. We would also like to thank the participants of a Bond University seminar who provided us with valuable input during this project. And we sincerely thank the participants of the Australian Taxation Office Tax Compliance Research Conference for their comments and criticism. However, we alone are responsible for any errors.

School of Business Discussion Paper ; No. 50, Dec. 1993

© Copyright Tapen Sinha, Rebecca Benedict and the School of Business, Bond University



The parliamentary secretary to the Treasurer, Mr. Gary Johns said "The politics of superannuation is to get people to trust it, own it and believe in it," (The Australian, 1993). Unfortunately, government has not been very successful in pursuading people to trust, own or believe in it. Unlike Medicare, the benefits of the SGC is far into the future but costs are incurred now. Thus, the channels of communication between the government and the employers and between the government and the employees needs to be strengthened.