This thesis explores the regulation of self-managed superannuation funds and, in particular, the role of the Commissioner of Taxation in that regulatory regime. In this context, current problems in applying a regulatory approach that had been developed to deal with tax evasion in the cash economy sector are identified. The thesis then explores whether modifying the Commissioner’s current regulatory approach to more overtly pursue the goals underpinning the superannuation system as a whole could address these problems. Were such an approach adopted, the thesis examines whether the Commissioner’s general powers of administration can be effectively utilised to implement the change .
|Publication status||Unpublished - 2015|