super and tax
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Division 296: How the new super tax works (including calculator)
Under Division 296, individuals with superannuation balances above $3 million will face additional tax on their investment earnings. Find out how you could be affected (now and in the future).
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Income tax calculator (2025–26 and previous years)
Enter your taxable income and the calculator will show your total tax, marginal tax rate and your effective tax rate.
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A simple guide to what tax is payable on super death benefits
Your beneficiaries could end up paying more tax than necessary when they receive your superannuation death benefit if you don’t learn the rules that apply.
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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 if your wage includes super, due to the increase in the Super Guarantee from 11.5% to 12%.
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How the Division 293 tax works: Super surcharge for high earners
High-income earners pay extra tax on their concessional super contributions, so it’s important to understand the rules.
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Tax in SMSFs and regular super funds: How do they differ?
All super funds pay the same tax rate, but there are differences in the ability of SMSFs and large super funds to manage their tax liabilities for the benefit of members.
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How do tax-deductible superannuation contributions work?
Making a tax-deductible super contribution can be a great way to boost your retirement savings. Find out whether they could be the right strategy for you.
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Your tax guide to accessing your super under age 60
If you’re eligible and thinking about tapping into your super before you turn 60, it’s worth checking the tax implications first. In some cases, you may be better holding off for a while.
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Proportioning rule and super tax: What it is and why it matters
Before withdrawing your super, it’s important to understand the proportioning rule and how it will impact the amount of tax you will pay on your super savings.
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How superannuation is taxed: Super for beginners guide
Super is a very tax-effective vehicle for your retirement savings, but no-one said the taxation of super was simple. Here’s a quick overview of what you pay and when.
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Your tax guide to accessing your super over age 60
Once you turn 60 and start withdrawing your super, the tax advantages of the super system come into play.
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Q&A: Is a lump sum super payment taxed if I’m under 60?
Q: Assuming a member turns 59 on the 9th of May 2023, and sets up a full pension fund to commence from 1 July this year (2023) shortly, when that member withdraws the lump sum before the 9th of May 2024 (next year), aged then 60, is the lump sum subject to tax or not?
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Q&A: How does proportioning work if I have super in both accumulation and pension phases?
As my SMSF balance is about double the TBC how does proportioning of the income work in the portions that are separated into Pension phase and Accumulation phase? I am over 60. If I made a lump sum withdrawal from the accumulation portion does re-proportioning take place?
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Q&A: Do we need to use the proportioning rule when rolling over super benefits from an SMSF to an industry super fund?
Sally manages her own SMSF of which she is the only member. The fund is in accumulation phase and is made up of 1/3 tax-free component and 2/3 taxable component.
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What are unrestricted and restricted non-preserved super benefits?
Your pot of retirement savings in super may actually be divided into several smaller pots, some of which can be withdrawn sooner than others.
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