House of Representatives

Superannuation (Objective) Bill 2016

Superannuation (Excess Transfer Balance Tax) Imposition Bill 2016

Superannuation (Excess Transfer Balance Tax) Imposition Act 2016

Treasury Laws Amendment (Fair and Sustainable Superannuation) Bill 2016

Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016

Explanatory Memorandum

(Circulated by the authority of the Treasurer, the Hon Scott Morrison MP and Minister for Revenue and Financial Services, the Hon Kelly O'Dwyer MP)

[1]
Australian Superannuation Funds, Submission response to the tax discussion paper

[2]
Grattan Institute, media release, 'For fairness and a stronger Budget, it is time to target super tax breaks', 24 November 2015, http://grattan.edu.au/for-fairness-and-a-stronger-budget-it-is-time-to-target-super-tax-breaks/

[3]
The Australian Government, The Treasury, Financial System Inquiry: Final Report, November 2014, p. 90

[4]
Senate Economics References Committee, 'A husband is not a retirement plan' Achieving economic security for women in retirement, April 2016, p. xi

[5]
ABS, Gender Indicators, Australia, February 2016, cat. No 4125.0, Table 25

[6]
The Australian Government the Treasury, 2015 Intergenerational Report: Australia in 2055, March 2015, p. ix

[7]
The Australian Government the Treasury, Financial System Inquiry: Interim Report, July 2015, p. 2-120

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