There will no doubt be an abatement regime. Whether it is tight or wide will be a matter of negotiation with the government of the day. But we would propose a straight line as follows:
As people earn more they will progressively lose their top up. Once a person is earning $50,000 in total income they will not receive any top up. This equates to an additional tax for superannuitants of 15c in every dollar they earn up to $50,000. This means that generally superannuitants will not face tax rates higher than the current highest tax rate.