• Skip to content
  • Skip to primary sidebar
  • Skip to footer

SuperGuide

Simple superannuation and retirement planning information

  • SuperGuide Premium
  • About SuperGuide
  • Log in

Understanding the transitional bring-forward rule (for 2018/2019 and 2017/2018 years)

June 17, 2018 by Trish Power Leave a Comment

Contents

  • Transitional bring-forward rule for 2017/2018 year
  • Transitional bring-forward rule for 2018/2019 year
  • How does the transitional bring-forward rule work?
  • Transitional bring-forward rule: 2 examples
    • Example 1: Margaret makes a $200,000 NCC during 2016/2017 year
    • Example 2: Molly contributes $250,000 in September 2016
  • Bring-forward rule not available if your TSB is greater than $1.6 million
  • For more information…

Q1: What cap applies for the 2017/2018 year, if I triggered the bring-forward rules during the 2016/2017 or 2015/2016 years?

Q2: What cap applies for the 2018/2019 year, if I triggered the bring-forward rules during the 2016/2017 year?

Transitional arrangements apply for Australians who are in the middle of a bring-forward arrangement that was activated in the 2015/2016 or 2016/2017 financial years.

Note: If you did not trigger a bring-forward during the 2015/2016 or 2016/2017 years, then this article does not apply to you. If you’re seeking information about how the bring-forward rule works generally, then see SuperGuide article Bring-forward rule: A definitive super guide.

Transitional bring-forward rule for 2017/2018 year

Q1: What cap applies for the 2017/2018 year, if I triggered the bring-forward rules during the 2016/2017 or 2015/2016 years?

If you triggered a bring forward during the 2015/2016 year, or the 2016/2017 year, and you didn’t fully utilise the bring forward by 30 June 2017, then you need to be aware of the transitional rules applicable from July 2017.

Transitional arrangements apply for Australians who are in the middle of a bring-forward arrangement, that is, the bring-forward rule was activated in the 2015/2016 or 2016/2017 years.

If an individual triggered a bring forward during the 2015/2016 year (and it was not fully utilised by 30 June 2017), then the bring-forward cap for the 3-year period from 1 July 2015 through to 30 June 2018, is $460,000 ($180,000 + $180,000 + $100,000).

If an individual triggered a bring forward during the 2016/2017 year (and it was not fully utilised by 30 June 2017), the bring-forward cap for the 3-year period from 1 July 2016 through to 30 June 2019 is $380,000 ($180,000 + $100,000 + $100,000). See example later in the article.

Transitional bring-forward rule for 2018/2019 year

Q2: What cap applies for the 2018/2019 year, if I triggered the bring-forward rules during the 2016/2017 year?

If you triggered a bring forward during the 2016/2017 year, and you didn’t fully utilise the bring forward by 30 June 2017, then the bring-forward cap for the 3-year period from 1 July 2016 through to 30 June 2019 is $380,000 ($180,000 + $100,000 + $100,000). See example later in the article.

How does the transitional bring-forward rule work?

Quoting from the explanatory memorandum (Chapter 5) that enacted this rule, “Where an individual triggered their bring forward period in the 2015-16 financial year, their non-concessional contributions caps for the first (2015-16) and second (2016-17) years are set by the rules that applied to those financial years. However, the cap for the third year (2017-18) will be set by transitional rules put in place by [Schedule 3 of the Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016]”.

On 1 July 2017, the remaining bring-forward amount was reassessed to reflect the new annual non-concessional contributions (NCC) cap of $100,000.

What this means is that an individual who triggered the bring-forward rule during the 2016/2017 year (assuming under the age of 65), could have made up to $540,000 in NCC for the 2016/2017 year, and complied with the NCC rules. If the individual did not fully utilise the $540,000 cap during the 2016/2017 year, then the maximum bring-forward cap is no longer $540,000, but drops to reflect the cut in the annual NCC cap since July 2017.

Note: You must be under the age of 65 to take advantage of the bring-forward rule (see SuperGuide articles Super contributions: Turning 65 part-way through the year and Non-concessional contributions: Tread carefully when aged 63 or 64 or 65 (3 Q & As)).

Transitional bring-forward rule: 2 examples

Example 1: Margaret makes a $200,000 NCC during 2016/2017 year

If Margaret made a NCC of $200,000 during the 2016/2017 year, she triggers the bring-forward rule. Due to the drop in the annual NCC cap from July 2017, her maximum bring-forward capacity for the remaining 2 years of the bring-forward period is $180,000 (that is $180,000 + $100,000 + $100,000 less $200,000). If Margaret had triggered the bring-forward rule during the 2015/2016 financial year with a $200,000 NCC, and then made a $120,000 NCC during the 2016/2017 year, her maximum bring-forward cap for the 2017/2018 year would be $140,000 ($180,000 + $180,000 + $100,000 less $200,000 less $120,000), assuming her Total Superannuation Balance is less than $1.6 million. See later in the article for restrictions on the bring-forward rule if you have more than $1.6 million in super.

The explanatory memorandum accompanying the legislation provides the following example (Molly) of the transitional provisions, set out below. We have reworded the original example.

Example 2: Molly contributes $250,000 in September 2016

Molly is 40 and had a total superannuation balance of $200,000 as at 30 June 2016. In September 2016, she received an inheritance of $250,000, and made a $250,000 non-concessional contribution into her super fund account. This super contribution triggered her three-year bring forward, which was $540,000 (until 30 June 2017). Since 1 July 2017, Molly’s bring-forward cap has now been lowered, due to the lowering of the annual NCC cap. Rather than a remaining bring-forward cap of $290,000 ($540,000 less $250,000), Molly can now only make further non-concessional contributions of $130,000 ($180,000 + $100,000 + $100,000 less $250,000). She chooses to make a NCC of $110,000 during the 2017/2018 financial year, and $20,000 during the 2018/2019 financial year. From the 2019/2020 financial year, Molly can then access the new bring forward, and contribute up to $300,000 in non-concessional contributions, assuming her Total Superannuation Balance is less than $1.4 million (or the higher indexed amount at that time). For more information about how your Total Superannuation Balance affects your bring-forward cap, see the next section.

Bring-forward rule not available if your TSB is greater than $1.6 million

Super alert! Further, since July 2017, Australians are also subject to the Total Superannuation Balance threshold. If a person’s Total Superannuation Balance exceeds the $1.6 million threshold (for the 2017/2018 year or for the 2018/2019 year), his or her bring-forward cap drops to nil. For more information about the concept, Total Superannuation Balance, see the following SuperGuide articles:

  • Total Superannuation Balance: 7 reasons why your TSB matters
  • Super contributions: Bring-forward rule and your Total Superannuation Balance

For more information…

For more information about the latest non-concessional contributions rules, see the following SuperGuide articles:

  • Your 2018/2019 guide to non-concessional (after-tax) contributions
  • New normal: $100,000 non-concessional contributions cap
  • Non-concessional contributions: 10 facts about the $100,000 cap
  • Bring-forward rule: A definitive super guide
  • After-tax super contributions: Beef up using a bring forward
  • Super contributions: Bring-forward rule and your Total Superannuation Balance
  • Total Superannuation Balance: 7 reasons why your TSB matters
  • Non-concessional contributions: Tread carefully when aged 63 or 64 or 65 (3 Q & As)
  • Super contributions before and after age 65
  • Super contributions: Turning 65 part-way through the year
  • For over-65s: Ten tips when making super contributions

Related articles

  • Understanding the transitional bring-forward rule (for 2018/2019 and 2017/2018 years) - 366190064 8114b4e55d z calendar CC 200x150
    Contributions caps relate to financial years, not calendar years
    January 21, 2019
  • Understanding the transitional bring-forward rule (for 2018/2019 and 2017/2018 years) - Pixmac000079452395 money 200x150
    I’m retired. Can I make super contributions?
    September 19, 2018
  • Understanding the transitional bring-forward rule (for 2018/2019 and 2017/2018 years) - 3531284743 0aab9fdc7b z 200x150
    Do I have to be working to make super contributions?
    June 17, 2018

Related sections

Boost your super Planning for retirement Super and tax

Related topics

2017/2018 year 2018/2019 year Age-based Super Guide ATO Bring-forward rule Contributions caps Excess contributions Financial year Non-concessional (after-tax) contributions cap Superannuation contributions strategies Superannuation Q and As Top 10 Super Lists Total superannuation balance Work test Working in retirement

IMPORTANT: SuperGuide does not provide financial advice. All information on SuperGuide.com.au is intended only as a guide. It is important to seek professional accredited financial advice when considering whether the information is suitable to your personal circumstances. Comments provided by readers that may include information relating to tax, superannuation or other rules cannot be relied upon as advice. SuperGuide does not verify the information provided within comments from readers. Learn more

Primary Sidebar

How super works
How super works: A Super Guide
Latest super and retirement changes
Superannuation news
Super rates and thresholds
Latest superannuation changes: 2018/2019 guide
Latest Age Pension changes
Retirementgate
Federal Budget and superannuation
Mid-Year Economic and Fiscal Outlook (MYEFO) and superannuation
Royal Commission into Banking and Superannuation and Financial Services
Superannuation Reviews
Super for beginners
How super works: A beginners guide to superannuation
Super tips for beginners
Age-based superannuation guide
Super Guide for women
8 steps to super success
Superannuation investment for beginners
SMSFs for beginners
Finding lost super
Super rates and thresholds
Superannuation strategies
Super housekeeping strategies
Super contributions strategies
Super investment strategies
Age-based super strategies
Retirement strategies
SuperGuide checklists
Superannuation Guarantee rules
Superannuation Guarantee rules: An introduction
Latest SG
SG for employees
SG for employers
Non-payment of SG
Salary sacrifice and SG
Tax-deductible super contributions and SG
Comparing super funds
Types of super funds
MySuper and your super
Comparing super funds in 8 steps
Choosing a super fund (fund choice)
How do I complete a Standard Choice Form?
Investment performance
Super fees and charges
Insurance and super
Considering an SMSF
How-to Super Guides
Super Quizzes
Quiz 1: How ready are you to plan for retirement?
Quiz 2: Do you know how to boost your super?
Superannuation Q&As
Making super contributions
Making super contributions: A Super Guide
Contributions strategies
2018/2019 Contributions Guides
Super concessional (before-tax) contributions: 2018/2019 survival guide
Your 2018/2019 guide to non-concessional (after-tax) contributions
Cashing in on the co-contribution rules (2018/2019 year)
Super contributions caps
Super contributions caps for the 2018/2019 year
Concessional (before-tax) contributions cap
Catch-up concessional contributions
Non-concessional (after-tax) contributions cap
Bring-forward rule
Total superannuation balance and super contributions
Superannuation Guarantee (SG)
Latest SG rate
SG for employees
SG for employers
Non-payment of SG
Salary sacrifice and SG
Tax-deductible super contributions and SG
Salary sacrifice and super
Tax-deductible super contributions
Spouse contributions
Total superannuation balance
Contributions tax
Excess contributions
Super fund performance
Super fund performance: A Super Guide
Superannuation investment for beginners
Super investment: How it works
Default investment option
Benchmarking your super fund
Risk profile
Choosing an investment option
Switching investment options
Responsible investing
Retirement investment options
Superannuation investment: How does it all work?
Superannuation investment strategies
Investment choice (Choosing an investment option)
Responsible investing
SMSF investment
Types of super investments
Listed or unlisted investments
Franked dividends
Platforms/wraps
Investing in retirement
Super and borrowing
Latest performance (Superannuation investment returns)
Latest monthly results
Latest financial year results
Latest calendar year results
Investment Performance Reckoners
Best performing super funds
Top 10 super funds
Top 30 super funds
Top 30 pension funds
Investment Performance Reckoners
Investment Performance Reckoners
Superannuation Investment Performance Reckoner (5 investment options)
Asset Class Performance Reckoner (13 asset classes)
Monthly Superannuation Returns Performance Reckoner
Choosing an investment option
Default investment option
Your risk profile
Benchmarking your super fund
Buy/sell spread costs
Hedged vs unhedged international shares
Responsible investing
Switching investment options
Retirement investment options
SMSF investment
SMSF investment
Super fees and charges
Types of super fees
Top 10 cheapest super funds
Buy/sell spread costs
SMSF costs
Super taxes
Insurance premiums
Finding lost super reduces fees
Insurance and super
Life insurance: 10 important facts
Cheapest life insurance
Cheapest income protection
SMSFs and insurance
Super and tax
Super and tax: A Super Guide
Super and tax for beginners
Super tax tables: For under-60s
Super tax tables: For over-60s
Australian income tax rates and thresholds
Australian income tax rates
Senior Australians & Pensioners Tax Offset
Medicare levy
Low Income Tax Offset
Temporary Budget Repair Levy
Super rates and thresholds
Super tax rates for over-60s
Super tax rates for under-60s
Franked dividends (franking credits)
Contributions tax
Contributions tax: How it works
Division 293 tax
Low Income Superannuation Tax Offset
Excess contributions tax
Investment income tax (earnings tax)
How do the super tax rules work?
Capital gains tax and super
Franked dividends (franking credits)
Non-arm’s length income
Superannuation contributions tax
Retirement phase
How do the super tax rules work?
Superannuation payment options
Transfer balance cap
Exempt current pension income
Franked dividends (franking credits)
Non-arm’s length income
Superannuation benefit payments tax
SMSF pensions
Transition-to-retirement pensions
Superannuation benefit payments tax
Super tax tables: For under-60s
Super tax tables: For over-60s
Transfer balance cap
Superannuation death benefits
Superannuation death benefits
SMSFs
SMSFs: A Super Guide
SMSFs for beginners
How do SMSFs work?
Types of super funds
Is an SMSF right for you?
Enough super to justify costs?
Are you a typical SMSF trustee?
10 SMSF commandments
Your SMSF C-A-R-T obligations
Setting up an SMSF
SMSF trustee declaration
SMSF costs
How much does an SMSF cost?
Enough super to justify SMSF costs?
SMSF ATO supervisory levy
SMSF audit fees
SMSF investment
Obtaining financial advice
SMSF penalties
SMSF administration and compliance
SMSF compliance for super beginners
Your SMSF C-A-R-T obligations
Doing it yourself or outsourcing
Finding the right administrator
Setting up an SMSF
SMSF record-keeping and reporting checklists
SMSFs and accountants
SMSF audits
SMSF administrative penalties
SMSF investment
Super investing for beginners
Drafting your SMSF investment strategy
SMSF asset allocation
Superannuation investment strategies
Types of super investments
Investment returns for 13 asset classes
SMSF investment rules
Franked dividends
SMSF borrowing
SMSF pensions
Retirement phase (formerly pension phase)
Types of super benefits
Starting an SMSF pension
Minimum super pension payments
Transition-to-retirement pensions
$1.6 million transfer balance cap
Actuarial certificates
SMSF borrowing
SMSF Q & As
Planning for retirement
Planning for retirement: A Super Guide
Retirement planning for beginners
How to plan for your retirement
When can you retire?
How long will you live?
How much super is enough?
8 steps to super success
Superannuation investing for beginners
What is retirement phase?
Aspiring to a $1 million retirement
Retirement Calculators and Reckoners
What age can I retire?
Age-based Super Guide
How long will I live?
How much super do I need?
How much for a comfortable retirement?
Living on more than $60,000 a year
Living on more than $100,000 a year
Retirement Calculators and Reckoners
$1 million retirement (7% or 5% returns)
$1 million retirement (2% or 3% returns)
$1.6 million retirement
$1.6 million transfer balance cap
Types of super benefits
Taking a lump sum
Taking a super pension
SMSF pensions
Superannuation benefit payments tax
Will I get the Age Pension?
Obtaining financial advice
Retirement Calculators and Reckoners
How Much Super Is Enough Reckoner
Retirement Income Reckoner
Retirement Age Reckoner
Age Pension calculator
Annual Minimum Pension Payment Calculator
Accessing super
Accessing super: A Super Guide
14 legal ways to withdraw your super
Definition of retirement
Reaching preservation age
Turning 65 and super
Types of super benefits
Taking a super lump sum
Taking a super pension
SMSF pensions
Superannuation benefit payments tax
Accessing super early
14 legal ways to withdraw your super
Preservation age
Severe financial hardship
Compassionate grounds
Terminal illness
Permanent disability or permanent incapacity
Claiming insurance from super
Death
Divorce and super
Insurance and super
Leaving, living or working outside Australia
In retirement
In retirement: A Super Guide
Retirement Calculators and Reckoners
How Much Super Is Enough Reckoner
Retirement Income Reckoner
Retirement Age Reckoner
Age Pension calculator
Annual Minimum Pension Payment Calculator
Retirement phase (formerly called Pension phase)
Super tax rules
Types of super benefits
Transfer balance cap
Exempt current pension income
Franked dividends
Non-arm’s length income
Superannuation benefit payments tax
SMSF pensions
Transition-to-retirement pensions
Taking a super lump sum
Taking a super pension
Retirement phase
Types of super pensions
SMSF pensions
Transfer balance cap
Minimum super pension payments
Transition-to-retirement pensions
Defined benefit funds
Annuities
Working in retirement
Turning 65 and super
Over-65s work test
Transition-to-retirement pensions
Age-based Super Guide
Age pension age
Commonwealth Seniors Health Card
Age Pension rules
Latest Age Pension rates
How do the Age Pension rules work?
Age Pension age
10 important facts about the Age Pension
How do I apply for the Age Pension?
Age Pension assets test
Age Pension income test
Age Pension deeming rules
Obtaining financial advice
Life expectancy and super
Superannuation death benefits

Kick-start your retirement planning

Enter your email below and receive a free 7-day email series on planning your retirement.

You'll learn the initial steps to get you started, how much super you'll need, when you can retire and much more. At the end of the week you'll have the opportunity to quiz what you've learned.
Calculators and Reckoners
Newsletter archive

Footer

About SuperGuide

SuperGuide is Australia’s leading website on superannuation and retirement planning, with more than 4.5 million visits per year, and more than 30,000 newsletter subscribers.

SuperGuide was founded by Trish Power, (author of Superannuation for Dummies, DIY Super for Dummies, Super Freedom, Age Pension made simple, and many other books on super and investing), and Robert Barnes.

  • Learn more about SuperGuide
  • Contact us

Disclaimer

All information on SuperGuide.com.au is intended only as a guide. It is important to seek professional accredited financial advice when considering whether the information is suitable to your personal circumstances. Learn more

Before using this website

  • Terms and Conditions of Use
  • Privacy Policy and Privacy Collection Statement
  • Copyright Policy
  • Disclaimer

Further information

  • Learn about SuperGuide Premium
  • Superannuation and retirement planning books by Trish Power
  • Superannuation Glossary
  • Superannuation Newsletter
  • Super Funds Guide
  • What people say about SuperGuide
  • Advertise on SuperGuide
  • Careers
  • Sitemap
  • SuperGuide home page

  • How super works
    • How super works: A Super Guide
    • Latest super and retirement changes
      • Superannuation news
      • Super rates and thresholds
      • Latest superannuation changes: 2018/2019 guide
      • Latest Age Pension changes
      • Retirementgate
      • Federal Budget and superannuation
      • Mid-Year Economic and Fiscal Outlook (MYEFO) and superannuation
      • Royal Commission into Banking and Superannuation and Financial Services
      • Superannuation Reviews
    • Super for beginners
      • How super works: A beginners guide to superannuation
      • Super tips for beginners
      • Age-based superannuation guide
      • Super Guide for women
      • 8 steps to super success
      • Superannuation investment for beginners
      • SMSFs for beginners
      • Finding lost super
    • Super rates and thresholds
    • Superannuation strategies
      • Super housekeeping strategies
      • Super contributions strategies
      • Super investment strategies
      • Age-based super strategies
      • Retirement strategies
      • SuperGuide checklists
    • Superannuation Guarantee rules
      • Superannuation Guarantee rules: An introduction
      • Latest SG
      • SG for employees
      • SG for employers
      • Non-payment of SG
      • Salary sacrifice and SG
      • Tax-deductible super contributions and SG
    • Comparing super funds
      • Types of super funds
      • MySuper and your super
      • Comparing super funds in 8 steps
      • Choosing a super fund (fund choice)
      • How do I complete a Standard Choice Form?
      • Investment performance
      • Super fees and charges
      • Insurance and super
      • Considering an SMSF
    • How-to Super Guides
    • Super Quizzes
      • Quiz 1: How ready are you to plan for retirement?
      • Quiz 2: Do you know how to boost your super?
    • Superannuation Q&As
  • Making super contributions
    • Making super contributions: A Super Guide
    • Contributions strategies
    • 2018/2019 Contributions Guides
      • Super concessional (before-tax) contributions: 2018/2019 survival guide
      • Your 2018/2019 guide to non-concessional (after-tax) contributions
      • Cashing in on the co-contribution rules (2018/2019 year)
    • Super contributions caps
      • Super contributions caps for the 2018/2019 year
      • Concessional (before-tax) contributions cap
      • Catch-up concessional contributions
      • Non-concessional (after-tax) contributions cap
      • Bring-forward rule
      • Total superannuation balance and super contributions
    • Superannuation Guarantee (SG)
      • Latest SG rate
      • SG for employees
      • SG for employers
      • Non-payment of SG
      • Salary sacrifice and SG
      • Tax-deductible super contributions and SG
    • Salary sacrifice and super
    • Tax-deductible super contributions
    • Spouse contributions
    • Total superannuation balance
    • Contributions tax
    • Excess contributions
  • Super fund performance
    • Super fund performance: A Super Guide
    • Superannuation investment for beginners
      • Super investment: How it works
      • Default investment option
      • Benchmarking your super fund
      • Risk profile
      • Choosing an investment option
      • Switching investment options
      • Responsible investing
      • Retirement investment options
    • Superannuation investment: How does it all work?
      • Superannuation investment strategies
      • Investment choice (Choosing an investment option)
      • Responsible investing
      • SMSF investment
      • Types of super investments
      • Listed or unlisted investments
      • Franked dividends
      • Platforms/wraps
      • Investing in retirement
      • Super and borrowing
    • Latest performance (Superannuation investment returns)
      • Latest monthly results
      • Latest financial year results
      • Latest calendar year results
      • Investment Performance Reckoners
    • Best performing super funds
      • Top 10 super funds
      • Top 30 super funds
      • Top 30 pension funds
      • Investment Performance Reckoners
    • Investment Performance Reckoners
      • Superannuation Investment Performance Reckoner (5 investment options)
      • Asset Class Performance Reckoner (13 asset classes)
      • Monthly Superannuation Returns Performance Reckoner
    • Choosing an investment option
      • Default investment option
      • Your risk profile
      • Benchmarking your super fund
      • Buy/sell spread costs
      • Hedged vs unhedged international shares
      • Responsible investing
      • Switching investment options
      • Retirement investment options
      • SMSF investment
    • SMSF investment
    • Super fees and charges
      • Types of super fees
      • Top 10 cheapest super funds
      • Buy/sell spread costs
      • SMSF costs
      • Super taxes
      • Insurance premiums
      • Finding lost super reduces fees
    • Insurance and super
      • Life insurance: 10 important facts
      • Cheapest life insurance
      • Cheapest income protection
      • SMSFs and insurance
  • Super and tax
    • Super and tax: A Super Guide
    • Super and tax for beginners
    • Super tax tables: For under-60s
    • Super tax tables: For over-60s
    • Australian income tax rates and thresholds
      • Australian income tax rates
      • Senior Australians & Pensioners Tax Offset
      • Medicare levy
      • Low Income Tax Offset
      • Temporary Budget Repair Levy
      • Super rates and thresholds
      • Super tax rates for over-60s
      • Super tax rates for under-60s
      • Franked dividends (franking credits)
    • Contributions tax
      • Contributions tax: How it works
      • Division 293 tax
      • Low Income Superannuation Tax Offset
      • Excess contributions tax
    • Investment income tax (earnings tax)
      • How do the super tax rules work?
      • Capital gains tax and super
      • Franked dividends (franking credits)
      • Non-arm’s length income
      • Superannuation contributions tax
    • Retirement phase
      • How do the super tax rules work?
      • Superannuation payment options
      • Transfer balance cap
      • Exempt current pension income
      • Franked dividends (franking credits)
      • Non-arm’s length income
      • Superannuation benefit payments tax
      • SMSF pensions
      • Transition-to-retirement pensions
    • Superannuation benefit payments tax
      • Super tax tables: For under-60s
      • Super tax tables: For over-60s
      • Transfer balance cap
      • Superannuation death benefits
    • Superannuation death benefits
  • SMSFs
    • SMSFs: A Super Guide
    • SMSFs for beginners
      • How do SMSFs work?
      • Types of super funds
      • Is an SMSF right for you?
      • Enough super to justify costs?
      • Are you a typical SMSF trustee?
      • 10 SMSF commandments
      • Your SMSF C-A-R-T obligations
      • Setting up an SMSF
      • SMSF trustee declaration
    • SMSF costs
      • How much does an SMSF cost?
      • Enough super to justify SMSF costs?
      • SMSF ATO supervisory levy
      • SMSF audit fees
      • SMSF investment
      • Obtaining financial advice
      • SMSF penalties
    • SMSF administration and compliance
      • SMSF compliance for super beginners
      • Your SMSF C-A-R-T obligations
      • Doing it yourself or outsourcing
      • Finding the right administrator
      • Setting up an SMSF
      • SMSF record-keeping and reporting checklists
      • SMSFs and accountants
      • SMSF audits
      • SMSF administrative penalties
    • SMSF investment
      • Super investing for beginners
      • Drafting your SMSF investment strategy
      • SMSF asset allocation
      • Superannuation investment strategies
      • Types of super investments
      • Investment returns for 13 asset classes
      • SMSF investment rules
      • Franked dividends
      • SMSF borrowing
    • SMSF pensions
      • Retirement phase (formerly pension phase)
      • Types of super benefits
      • Starting an SMSF pension
      • Minimum super pension payments
      • Transition-to-retirement pensions
      • $1.6 million transfer balance cap
      • Actuarial certificates
    • SMSF borrowing
    • SMSF Q & As
  • Planning for retirement
    • Planning for retirement: A Super Guide
    • Retirement planning for beginners
      • How to plan for your retirement
      • When can you retire?
      • How long will you live?
      • How much super is enough?
      • 8 steps to super success
      • Superannuation investing for beginners
      • What is retirement phase?
      • Aspiring to a $1 million retirement
      • Retirement Calculators and Reckoners
    • What age can I retire?
    • Age-based Super Guide
    • How long will I live?
    • How much super do I need?
      • How much for a comfortable retirement?
      • Living on more than $60,000 a year
      • Living on more than $100,000 a year
      • Retirement Calculators and Reckoners
      • $1 million retirement (7% or 5% returns)
      • $1 million retirement (2% or 3% returns)
      • $1.6 million retirement
    • $1.6 million transfer balance cap
    • Types of super benefits
      • Taking a lump sum
      • Taking a super pension
      • SMSF pensions
      • Superannuation benefit payments tax
    • Will I get the Age Pension?
    • Obtaining financial advice
    • Retirement Calculators and Reckoners
      • How Much Super Is Enough Reckoner
      • Retirement Income Reckoner
      • Retirement Age Reckoner
      • Age Pension calculator
      • Annual Minimum Pension Payment Calculator
  • Accessing super
    • Accessing super: A Super Guide
    • 14 legal ways to withdraw your super
    • Definition of retirement
    • Reaching preservation age
    • Turning 65 and super
    • Types of super benefits
      • Taking a super lump sum
      • Taking a super pension
      • SMSF pensions
      • Superannuation benefit payments tax
    • Accessing super early
      • 14 legal ways to withdraw your super
      • Preservation age
      • Severe financial hardship
      • Compassionate grounds
      • Terminal illness
      • Permanent disability or permanent incapacity
      • Claiming insurance from super
      • Death
    • Divorce and super
    • Insurance and super
    • Leaving, living or working outside Australia
  • In retirement
    • In retirement: A Super Guide
    • Retirement Calculators and Reckoners
      • How Much Super Is Enough Reckoner
      • Retirement Income Reckoner
      • Retirement Age Reckoner
      • Age Pension calculator
      • Annual Minimum Pension Payment Calculator
    • Retirement phase (formerly called Pension phase)
      • Super tax rules
      • Types of super benefits
      • Transfer balance cap
      • Exempt current pension income
      • Franked dividends
      • Non-arm’s length income
      • Superannuation benefit payments tax
      • SMSF pensions
      • Transition-to-retirement pensions
    • Taking a super lump sum
    • Taking a super pension
      • Retirement phase
      • Types of super pensions
      • SMSF pensions
      • Transfer balance cap
      • Minimum super pension payments
      • Transition-to-retirement pensions
      • Defined benefit funds
      • Annuities
    • Working in retirement
      • Turning 65 and super
      • Over-65s work test
      • Transition-to-retirement pensions
      • Age-based Super Guide
      • Age pension age
    • Commonwealth Seniors Health Card
    • Age Pension rules
      • Latest Age Pension rates
      • How do the Age Pension rules work?
      • Age Pension age
      • 10 important facts about the Age Pension
      • How do I apply for the Age Pension?
      • Age Pension assets test
      • Age Pension income test
      • Age Pension deeming rules
    • Obtaining financial advice
    • Life expectancy and super
    • Superannuation death benefits
  • Saved articles

    Save your retirement: Join SuperGuide Premium

    For $132 per year, you can receive expert commentary on the latest super, retirement and SMSF issues, access to a curated and regularly updated library of 650-plus articles, and regular newsletters and updates.

    Or you can try one month’s access for just $22.

    Learn more, or login below.

     



     
    Forgot Password

  • About SuperGuide