Modelling To Inform Tax Rate Changes For Superannuation Balances Over $3 Million

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This Treasury modelling document examines the fiscal and economic impacts of proposed tax rate changes for superannuation balances exceeding $3 million. The analysis covers the period 2025-26 through 2028-29, projecting revenue implications across these years. Modelling incorporates assumptions including an 18.75% base earnings tax rate on superannuation, a 14.84% comparison rate, and 7% accumulation earnings growth. The document shows projected revenue receipts of $300 million (2025-26), $600 million (2026-27), $3.2 billion (2027-28), and $650 million (2028-29), totalling $3.75 billion over the four-year period. Substantial portions of the analysis are redacted under sections 47C and 47E(d) of the Freedom of Information Act, which protect advice and internal deliberations. The release