In this submission we recommend the Aged Care Taskforce consider how to build a sustainable and fair funding base for aged care, including by changes to the overly generous tax treatment of superannuation, and to how housing wealth is assessed in means testing of aged care services. The funding system should be simpler and easier to understand, for older Australians and the community in general, and it should operate in a way that enables and encourages providers to invest in high quality and innovative models of service delivery.