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Taxation And The Australian Superannuation System: An International Comparison, Corinne Cortese, John Glynn
Taxation And The Australian Superannuation System: An International Comparison, Corinne Cortese, John Glynn
Faculty of Commerce - Papers (Archive)
This study demonstrates the taxation burden applied to Australian superannuation. The superannuation schemes and supporting taxation systems of five OECD countries are reviewed. A hypothetical scenario is applied to demonstrate the imbalance of the Australian system relative to comparable nations. Given concerns about the aging population, this research supports calls for further reforms to the taxation of superannuation in Australia, highlighting the need to make superannuation taxation policies more consistent with government efforts to encourage superannuation savings and self-funded retirement.
Learning Across Communities Of Practice: How Postgraduate Students Cope With Returning To Higher Education In An International Setting, L. Smith
Faculty of Commerce - Papers (Archive)
This paper is an exploratory case study into the way postgraduate students cope with the transition from the workplace to university in an international environment. It looks at how students move successfully between these two communities of practice, and the kind of learning that is involved in this process. As well as personal motivation, key factors found in boundary-crossing between the communities are multi-membership of communities and the use of identity as a bridge. Learning is found to involve a collateral transfer, or reconstruction, of knowledge in both directions. The study is intended to inform the development of a learning …