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  • Super boosterGetting the most from your super means understanding how it works and knowing how to choose the right fund. Super Booster brings both these crucial areas together in one place โ€“ designed to help everyday Australians unlock smarter saving, strategic investing, and more confident decision-making.
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  • Retirement plannerPlanning for retirement can seem daunting but putting it off can cost you a personally fulfilling, financially secure retirement. Superguideโ€™s range of retirement planning resources helps you to understand the key issues and provide you with valuable guidance on strategies that can improve your retirement income, including case studies. Itโ€™s never too early to start preparing for a stage of your life that could last more than three decades โ€“ a long time to regret missed opportunities. You may like to begin using the seven easy steps in how to plan for your retirement which include imagining what your dream retirement looks like and thinking about how long it may last, what it will cost, whether your savings are on track, and what you can do to close the gap. And if you need a little help tailoring strategies to your circumstances, take a look at our guide to seeking financial advice.
    • Getting startedIn this section you can learn about the fundamentals of planning for your retirement. Whether you are an absolute beginner or want to refresh your understanding of the key concepts, you can discover articles that will help you understand better how to plan for retirement and what you need to consider.
    • Retirement planning strategiesIn this section you can learn about the most critical retirement strategies you should consider when planning your retirement. There are tips and strategies to suit a range of age groups, whether you have many years left to save or need to get ready to retire in a hurry, including approaches that can help make your savings last the distance. Youโ€™ll also find planning ideas if youโ€™re thinking of retiring overseas or own a business.
    • Case studiesHere you can find worked examples of retirement plans for a range of circumstances. These will help you see how different strategies can apply in the real world. There are also reflections from current retirees who share their lived experience and what they might have done differently.
    • CalculatorsIn this section you can discover some of the calculators and reckoners that SuperGuide have developed to make superannuation and retirement planning easier to understand. We also show you how to use some of the other retirement calculators available, review how reliable they are, and give you tips on how to choose one the right one for you. See also SuperGuideโ€™s Investment Performance Reckoners.
    • Seeking financial adviceAustralians are generally reluctant to seek professional financial advice, despite the financial landscape (including the retirement system) becoming increasingly complex. The right financial advice can help you to get the most out of your superannuation. Advice doesnโ€™t have to be expensive, particularly if you have simple needs. Your super fund may even be able to offer you the help you require. Itโ€™s important to know whether any financial advice you receive is independent or not. Advisers are legally required to provide you with a financial services guide that will let you know this information. Independent financial advice can be broadly defined as advice that is impartial or unbiased. It is provided without any potential for a conflict of interest. The resources here explain the value of advice, how to access it, and what to avoid.
    • Preparing for retirementItโ€™s nearly time! After years of saving and (hopefully) planning, retirement is just around the corner. Here you can find strategies that could help you to give your super a last-minute boost and insight into the risks that could throw your plans off the rails โ€“ and what to do about them.
  • RetireeRetirement is meant to be a reward for hard work, a time to kick back and do a bit of what you fancy. Itโ€™s all that, but it is also a time when many decisions and choices need to be made. SuperGuideโ€™s retirement articles cover everything from taking your super as a lump sum or an income stream (also called a super pension) to what happens to your super when you die. We even have a handy calculator to help you estimate how long you can expect to live. Along the way, we also examine working in retirement, a guide to the Age Pension eligibility and payment rates and eligibility for concession cards for seniors and pensioners. And if the very thought of all these decisions makes your head spin, we have a guide to seeking independent financial advice. Set out below are the key topics in retirement: Super lump sums Super pensions Age Pension Working in retirement Life in retirement Seniors concessions and services Aged care Estate planning Super death benefits As a first step, the following are key articles that tackle the big issues in retirement.
    • Accessing superConverting your superannuation to a pension is an option if you have reached your preservation age and met a condition of release. Your preservation age is between 55 and 60, depending on your date of birth. Standard conditions of release for super pension withdrawals are: retirement, beginning a transition-to-retirement income stream, ceasing an employment arrangement after the age of 60, even if you get a job with a new employer, turning 65 years of age, becoming permanently incapacitated, being diagnosed with a terminal medical condition. Your dependants can also be entitled to access your super as a pension when you die if you have arranged for this to happen, though there are likely to be tax implications. There are six main types of super pension: Account-based pension: This is the most common type of pension. The pension is paid from a super account held in your name. Annuities: Annuity payments are purchased with a lump sum and enable fixed payments for the remainder of your life or for a defined period. The value of account-based pensions on the other hand can rise or fall depending on the market value of the underlying investments supporting them. Transition-to-retirement pension (TTR or TRIS):โ€ฆ
    • Managing your retirement incomeManaging your retirement income is about more than just drawing a regular pension payment. It involves deciding how and when to access your super, understanding how long your savings might need to last, and weighing up whether to use lump sums, annuities, or other income sources outside super. The right strategy can help reduce tax, improve Centrelink outcomes, and give you more flexibility and peace of mind
    • Age PensionThe Age Pension eligibility age in Australia is currently 66 years and 6 months, increasing to 67 from 1 July 2023. In addition to the age requirement, your eligibility for the Age Pension depends on you: Being able to satisfy the Age Pension assets test, Being able to satisfy the Age Pension income test, and Meeting Australian residency requirements. You will be eligible to receive either a full or part Age Pension provided your assets or income donโ€™t exceed the thresholds of the respective tests, and you also satisfy both the age and Australian residency requirements. Itโ€™s important to understand that your super may be included in both your asset and income tests, and can therefore affect your potential Age Pension eligibility. Itโ€™s possible to earn up to earn up to $300 per fortnight from paid employment without this amount being included in your Age Pension income test. This is known as the work bonus. Age Pension rates for singles and couples (married or de facto) are adjusted very six months based on changes in the Consumer Price Index (CPI), Male Total Average Weekly Earnings, and the Pensioner and Beneficiary Living Cost Index. See also our seniors concessions and servicesโ€ฆ
    • Work and other incomeRetirement is a condition of release to access your super once you have reached your preservation age. Your preservation age is between 55 and 60, depending on your date of birth. Once you have made a written declaration to your super fund that you are officially retired, the contributions you can make into your super account are much more limited and depend on your age. However, itโ€™s possible to return to work even if retirement was your condition of release. If youโ€™re aged under 60, you can return to work provided you can prove that your intention to retire was genuine when you made it. For example, your personal circumstances may have changed since you retired. You may need to provide proof of these changed circumstances to the ATO or your super fund. However you wonโ€™t be able to access any further super benefits that you accumulate from that point in time until you meet another condition of release. You can still access what you had accumulated up to that date. A transition-to-retirement pension is also an option you can consider once you have reached preservation age. If youโ€™re aged between 60 and 64 and retirement was your condition ofโ€ฆ
    • Seniors concessions and servicesWhen you retire there is bound to be a tighter focus on living within your means, even if you are comfortably well off. With bills to pay and increasing health care costs for many retirees, any discounts or rebates are always welcome. And with cheap travel and bargains on products and services on offer, whatโ€™s not to love? The good news is you donโ€™t necessarily need to be on the Age Pension to qualify for some handy concessions. You may not even have to be fully retired.
    • Life in retirementAdvice about retirement planning is often reduced to financial targets and your superannuation account balance. And thatโ€™s a pity. While a degree of financial security is necessary to live well in retirement, itโ€™s not sufficient. Retirees and experts alike point to the importance of your health, relationships, social connection and the pursuit of new skills and interests for a sense of wellbeing in retirement.
    • Later life planningLater life planning brings together two often overlooked but essential parts of retirement: aged care and estate planning. It covers how you want to be cared for if youโ€™re unable to make decisions for yourself, and how your assets should be managed and distributed after your death.
  • SMSFsAs if superannuation wasnโ€™t complex enough, when you have a self-managed superannuation fund (SMSF) you take on considerably more responsibility, and itโ€™s essential therefore to have a comprehensive understanding of the current super and SMSF rules. In this section you will find detailed explanations of the SMSF rules and the responsibilities for SMSF trustees. SMSFs for beginners SMSF administration SMSF checklists SMSF compliance SMSF investment SMSF pensions SMSF strategies SMSF Q & As As a first step, the following are key articles that describe how SMSFs work.
    • SMSF for beginnersIn this section you will gain an understanding of the basics of self-managed superannuation funds (SMSFs). Weโ€™ll take you through the key responsibilities in being a SMSF trustee, help you to evaluate if a SMSF is right for you, and give you an idea of how much it might cost to run a SMSF. You can also test your understanding of SMSF basics with our quiz.
    • SMSF admin and complianceAll Self-Managed Superannuation Funds (SMSFs) must have a trust deed, a document which sets out the governing rules of that particular SMSF. Trust deeds can vary from document to document, and can also be amended over time, so it is vital that you understand and abide by the rules governing your SMSF. In addition to the trust deed, SMSFs are subject to the provision of the Superannuation Industry (Supervision) Act 1993, which imposes legal obligations on how SMSFs must be operated. These laws and regulations may, in certain circumstances, take precedence over your trust deed, so a sound understanding of the rules is a prerequisite for any SMSF trustee. In this section youโ€™ll learn how to comply with obligations such as: residency requirements, developing an investment strategy and ensuring that all investment decisions are consistent with it, considering member insurance needs, only accepting contributions from fund members, making super benefit payments only to members who have met a condition of release, monitoring total super balance and transfer caps, administration, reporting and record-keeping requirements, appointing a registered auditor, and lodging the fundโ€™s annual return to the Australian Taxation Office (ATO) and paying tax, to name but a few compliance and administrativeโ€ฆ
    • SMSF investingPeople who run their own self-managed super fund (SMSF) often do so because of the control it gives them over their investments and investment strategy. With that control comes lot of responsibility. You need to understand the nature of the investments on offer, and how they fit into your overall investment strategy. It can also be instructive to see what other SMSFs are investing in. Then there is the legal requirement for SMSFs to have a documented investment strategy. This should satisfy theย sole purpose testย and be used to guide trustee decision-making. See also superannuation investment strategies and our section on risk.
    • SMSF pensions and lump sumsSelf-managed superannuation funds (SMSFs) can pay whatever benefits are allowable by their governing rules (trust deed). Most typically, this allows SMSFs to pay benefits as either lump sums or pensions. In addition to the different types of payments that a SMSF can make, in this section you will learn about the process of starting a pension, transitioning from the accumulation phase into the pension phase, and all the steps that are required as a SMSF trustee to commence a pension. You will learn all about the importance of exempt current pension income (ECPI) and how to ensure that you maximise this valuable benefit. You may also need to be aware of the transfer balance cap, and how to navigate these complex rules. For those who have reached preservation age and would like to commence a pension while still retaining a connection to the workforce, a Transition-to-retirement (TTR) pension might be worth considering.
    • SMSF estate planningSelf-managed superannuation funds (SMSFs) allow for a high level of flexibility in the management of a personโ€™s superannuation benefits upon passing. Careful planning can allow your SMSF benefits (which are not automatically estate assets) to be passed onto those dependants who you wish to benefit, in the most efficient and tax effective way possible. In this section you will learn the key concepts behind robust estate planning for SMSF trustees, and how to take advantage of the greater control accorded to SMSFs in passing on wealth from an SMSF.
    • SMSF strategiesIn this section you can learn about tips and strategies you can consider for your SMSF, including multigenerational SMSFs, how to make decisions at different life stages and what are your options when you would like to wind up your SMSF. Also covered are investing strategies such as assessing passive vs active strategies, rebalancing and which assets are popular with SMSFs.
    • SMSF checklistsIn this section you will find a series of handy checklists to help make running your Self-managed superannuation fund (SMSF) a breeze. Our checklists will help you write or review the fundโ€™s investment strategy, start a pension or just make sure you have all the important calendar dates you need to stay on top of things. You may also benefit from our how-to guides and our step-by-step guides.
    • SMSF Q&AsSuperGuide covers all aspects of SMSFs and also provides answers to common SMSF Q&As. SuperGuide Premium members can also submit questions through our Support section. Please note that we can only provide general information, and cannot provide any advice about your personal situation. See also our Superannuation Q&As section.
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Super Guide for the 2024-25 financial year

Happy new (financial) year! In this special newsletter weโ€™ve updated all SuperGuide articles covering the key rules, regulations, rates and thresholds for the 2024-25 financial year and highlighted the major changes that take place from 1 July 2024.

Some of the key changes include:

  • Superannuation guarantee increases from 11% to 11.5%
  • Concessional contributions cap increases to $30,000
  • Non-concessional contributions cap increases to $120,000
  • Preservation age reaches 60
  • Income tax stage 3 cuts take effect
  • Thresholds for Age Pension assets and income tests increase

2024-25 SUPER AND PENSION RULES

Superannuation rule changes from July 2025ย (and previous years)
Navigating your way around the constant rule changes in the super system is tricky, so hereโ€™s our annual list of the modifications you need to know about. Read more.
Superannuation rule changes from July 2025ย (and previous years)
Navigating your way around the constant rule changes in the super system is tricky, so hereโ€™s our annual list of the modifications you need to know about. Read more.
Key superannuation rates and thresholds for 2025-26
A new financial year brings updated thresholds for a range of super measures. Take a look at the new numbers to check for opportunities. Read more.
Key superannuation rates and thresholds for 2025-26
A new financial year brings updated thresholds for a range of super measures. Take a look at the new numbers to check for opportunities. Read more.
Minimum pension drawdown rates (2025โ€“26) and calculator
Thereโ€™s no limit on the amount you can withdraw each year from an account-based super pension, but there are age-based minimum annual withdrawal rates. Hereโ€™s how they are calculated. Read more.
Minimum pension drawdown rates (2025โ€“26) and calculator
Thereโ€™s no limit on the amount you can withdraw each year from an account-based super pension, but there are age-based minimum annual withdrawal rates. Hereโ€™s how they are calculated. Read more.
Preservation age explained: What it means for accessing your super
There are a series of hurdles you need to clear before you can access your super. The first is your age. Read more.
Preservation age explained: What it means for accessing your super
There are a series of hurdles you need to clear before you can access your super. The first is your age. Read more.

2024-25 SUPER CONTRIBUTIONS GUIDES

Concessional super contributions guide (2025-26)
Concessional contributions make up most of the money going into your super account, so itโ€™s important to understand what these are and how they work. Read more.
Concessional super contributions guide (2025-26)
Concessional contributions make up most of the money going into your super account, so itโ€™s important to understand what these are and how they work. Read more.
Superannuation Guarantee contributions rate and rules
With Super Guarantee (SG) contribution rates changing again, it pays to understand the rules and the rate your employer is required to pay in 2025-26. Read more.
Superannuation Guarantee contributions rate and rules
With Super Guarantee (SG) contribution rates changing again, it pays to understand the rules and the rate your employer is required to pay in 2025-26. Read more.
How carry-forward (catch-up) super contributions work
If you havenโ€™t used all your concessional contributions cap in recent years you can play catch-up and get a handy tax concession to sweeten the deal. We explain how. Read more.
How carry-forward (catch-up) super contributions work
If you havenโ€™t used all your concessional contributions cap in recent years you can play catch-up and get a handy tax concession to sweeten the deal. We explain how. Read more.
Non-concessional super contributions guide (2025โ€“26)
Making a personal contribution into your super can be a great way to boost your retirement nest egg and enjoy the tax-effective benefits of the super system. Read more.
Non-concessional super contributions guide (2025โ€“26)
Making a personal contribution into your super can be a great way to boost your retirement nest egg and enjoy the tax-effective benefits of the super system. Read more.
Bring-forward rule explained: How to make large super contributions
Using the bring-forward rule is a great way to put a larger contribution into your super account in a single year. Hereโ€™s what you need to know about the rules. Read more.
Bring-forward rule explained: How to make large super contributions
Using the bring-forward rule is a great way to put a larger contribution into your super account in a single year. Hereโ€™s what you need to know about the rules. Read more.

AGE PENSION CHANGES

Age Pension assets test rules (from September 2025)
This article details the rules and limits of the Age Pension assets test (how much your savings and other assets are worth), which is one half of the means test โ€ฆ Read more.
Age Pension assets test rules (from September 2025)
This article details the rules and limits of the Age Pension assets test (how much your savings and other assets are worth), which is one half of the means test โ€ฆ Read more.
Age Pension income test rules (from September 2025)
A common question for those nearing or in retirement is โ€œHow much can a pensioner earn before it affects the pension?โ€. Read more
Age Pension income test rules (from September 2025)
A common question for those nearing or in retirement is โ€œHow much can a pensioner earn before it affects the pension?โ€. Read more
Deeming rates (2025-26) and calculator for the Age Pension income test
On 20 August 2025 the government announced the first change to deeming rates since 1 May 2020 when rates were frozen at artificially low levels during COVID. Read more.
Deeming rates (2025-26) and calculator for the Age Pension income test
On 20 August 2025 the government announced the first change to deeming rates since 1 May 2020 when rates were frozen at artificially low levels during COVID. Read more.
Age Pension calculator (September 2025 update)
Our Age Pension calculator gives you an estimate of your potential Age Pension entitlements based on your situation, assets and income. Read more.
Age Pension calculator (September 2025 update)
Our Age Pension calculator gives you an estimate of your potential Age Pension entitlements based on your situation, assets and income. Read more.

INCOME TAX

Australian income tax brackets and rates (2025-26 and previous years)
This financial year is one of the few in recent times where the income tax brackets or rates have not changed, although you may see a change in base income… Read more.
Australian income tax brackets and rates (2025-26 and previous years)
This financial year is one of the few in recent times where the income tax brackets or rates have not changed, although you may see a change in base income… Read more.
Income tax calculator (2025โ€“26 and previous years)
Enter your taxable income and the calculator will show your total tax, marginal tax rate and your effective tax rate. Read more.
Income tax calculator (2025โ€“26 and previous years)
Enter your taxable income and the calculator will show your total tax, marginal tax rate and your effective tax rate. Read more.

Important: All information on SuperGuide is general in nature only and does not take into account your personal objectives, financial situation or needs. You should consider whether any information on SuperGuide is appropriate to you before acting on it. If SuperGuide refers to a financial product you should obtain the relevant product disclosure statement (PDS) or seek personal financial advice before making any investment decisions.


SuperGuide is Australiaโ€™s leading superannuation and retirement planning website.

Superguide Pty Ltd ATF Superguide Unit Trust as a Corporate Authorised Representative (CAR) is a Corporate Authorised Representative of Independent Financial Advisers Australia, AFSL 464629.

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Disclaimer

All information on SuperGuide is general in nature only and does not take into account your personal objectives, financial situation or needs. You should consider whether any information on SuperGuide is appropriate to you before acting on it. If SuperGuide refers to a financial product you should obtain the relevant product disclosure statement (PDS) or seek personal financial advice before making any investment decisions.

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