The path for the increase of the Superannuation Guarantee to 12 per cent has had a few potholes along the way. As originally legislated it was due to steadily increase to 12 per cent by July 2019. Progressive proposals and actual legislation have progressively pushed that date out, initially to 1 July 2021 then to 1 July 2022 and then finally to 1 July 2025. The rate has been paused at 9.5 per cent since July 2014. Some, such as the Grattan Institute, would push the date for increases out even further or cancel further increases altogether. Among other things,...