Choice of tax regime for superannuation contributors

Geoffrey Kingston

Research output: Contribution to journalArticle

3 Citations (Scopus)


Choice of tax regime for superannuation contributors was pioneered by the United States, which offers standard 401 (k) plans and Investment Retirement Accounts (pay tax when benefits are withdrawn) alongside Roth 401(k) plans and IRAs (pay tax on employer contributions.) Australian policy is to tax employer contributions and all investment earnings. Life-cycle savers have no choice of taxation regime unless they go outside the superannuation system, notably into negative gearing. Tax-deferred superannuation accounts could make our superannuation more competitive with negative gearing. They would generate a revenue stream for the government at a time when tax revenues will be at a premium.
Original languageEnglish
Pages (from-to)41-46
Number of pages6
JournalAustralian Accounting Review
Issue number40
Publication statusPublished - 2006
Externally publishedYes

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