Hi Bacci, I put lots of money into super , starting a long time ago. For the majority of the time I was putting it in on the basis that I would be paying tax on that super under the regime I have suggested. ie a cap( rbl), tax paid on withdrawal with a rebate to reflect tax paid. A perfectly reasonable system which was sustainable. A return to that system, a reversal of the Costello changes, not only simple, but restores both horizontal and vertical equity into the tax system. I didn't complain when Costello made those advantageous changes to the "deal", so it would seem a little ingenuous to complain if they revert to what was the original deal.