Publication Details

This article was originally published as: Cortese, CL & Glynn, J, Taxation and the Australian Superannuation System: An International Comparison, Australian Accounting Review, 2006, 16(2), 77-85. Copyright 2006 CPA Australia. The authors' manuscript version has been reproduced with permission from CPA Australia for educational purposes only and may not be further made available or distributed without permission. If reproduction is sought, permission to use the original article must be obtained from the Australian Accounting Review.


This study demonstrates the taxation burden applied to Australian superannuation. The superannuation schemes and supporting taxation systems of five OECD countries are reviewed. A hypothetical scenario is applied to demonstrate the imbalance of the Australian system relative to comparable nations. Given concerns about the aging population, this research supports calls for further reforms to the taxation of superannuation in Australia, highlighting the need to make superannuation taxation policies more consistent with government efforts to encourage superannuation savings and self-funded retirement.