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The Government's plan to simplify & streamline superannuation presentation
Published on 24 Nov 06 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
The extent of the Government’s ‘Plan to simplify and streamline superannuation’, as announced in the Federal Budget, came as quite a surprise to many. This presentation provides an overview of the Government’s proposals and the further developments since the budget announcement, including discussion of the following specific aspects of the proposals:
- taxation of benefit payments
- payment rules
- contribution rules
- age pension assets test (Centrelink)
- other measures
- untaxed schemes.
Author profile
Sylvia Villios CTA
Dr Sylvia Villios, CTA, is an Associate Professor at the Adelaide Law School, University of Adelaide. She researches and teaches in taxation law, particularly focusing on questions about the operation of the Australian tax system, taxation policy, corporate taxation and the role, powers and accountability of the Commissioner of Taxation. Outside of her primary research area, she has published extensively on the role and operation of Australia's succession laws.
Dr Villios is the Associate Dean of Graduate Studies for the Faculty of Arts, Business, Law and Economics. She is a co-director of the Regulation of Commercial, Corporations, Insolvency and Taxation (ROCCIT) research unit which is based at the University of Adelaide. She is an editorial panel member of the Australian Tax Law Bulletin, Lexis Nexis. During her academic career she has published over 40 peer-reviewed journal articles. She has a strong industry presence and her background in taxation and commercial law extends beyond academia and includes experience in legal practice
- Current at
03 November 2025
This was presented at Alice Springs Seminar .
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