Gender analyses of Australia’s retirement incomes policy have consistently pointed to
large inequalities in the benefits received by men and women. These findings are in
accordance with feminist theory, which generally identifies how gender impacts of
policy measures can arise from the fact that men and women systematically occupy
different economic and social positions. This paper provides new information on the
gender impacts of Australia’s retirement incomes policy by examining the distributional
impacts of changes in superannuation tax concessions announced in the 2006 federal
budget. This information indicates that the budgetary changes provided substantial
taxpayer-funded benefits to individuals who occupy the economic and social positions
typically associated with men, whilst they pose additional risks to the retirement incomes of many women.