Talk of a $5M Cap on Superannuation Balances., page-117

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    The tax benefits are there as incentive to save additional funds for your retirement. This isn't a bad thing. There should just be limits on how much you can save under such a generous tax benefit.

    We pay tax on contributions and on earnings with regards to Superannuation. Tax free withdrawals seem a fair trade to me. Again, up to a limit.
 
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