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

SuperGuide

Superannuation and retirement planning information

  • SuperGuide Premium
  • About SuperGuide
  • Log in

Super and tax

A Super Guide

Superannuation is intrinsically linked with tax.

Super is a tax-effective investment vehicle designed to help fund your retirement by:

  • having lower (concessional) tax rates for fund contributions and earnings
  • generally providing tax-free withdrawals once you reach your preservation age and meet a condition of release

Super is typically taxed at three stages:

  • when your contributions enter your fund,
  • when your fund earns investment income, and
  • when you withdraw benefits (though these are generally tax-free if you’re over 60).

Superannuation tax legislation can be complex. This section is designed to give you a general understanding of how super is taxed in Australia. It may also be worthwhile to seek independent professional advice based on your individual superannuation circumstances.

Note: It’s essential to provide your super fund with your tax file number, otherwise your fund is legally obliged to tax your contributions, fund earnings, and potentially withdrawals at the highest marginal tax rate (currently 47%).

The following sections focus on specific areas about tax and superannuation:

  • Contributions tax
  • Investment income tax (earnings tax)
  • Retirement phase
  • Superannuation benefit payments tax
  • Superannuation death benefits

Learn more about the key aspects about tax and super in the following SuperGuide articles:

  • How does SAPTO work? (Senior Australians and Pensioners Tax Offset) - Pixmac000055541975 old man beach 100x75

    How does SAPTO work? (Senior Australians and Pensioners Tax Offset)

  • Guide to tax-deductible superannuation contributions - Tax calculator 4566052 c 100x75

    Guide to tax-deductible superannuation contributions

  • Proportioning rule and super tax: What it is and why it matters - 315193729 196485f07f o 100x75

    Proportioning rule and super tax: What it is and why it matters

  • A simple guide to what tax is payable on super death benefits - Death 23795659 c 100x75

    A simple guide to what tax is payable on super death benefits

  • Income tax: Australian tax brackets and rates (2019/2020 and 2018/2019) - 4105756012 db89e4be50 b 1 100x75

    Income tax: Australian tax brackets and rates (2019/2020 and 2018/2019)

  • Your tax guide to accessing your super under age 60 - 5457170804 6bfc0705f3 o 100x75

    Your tax guide to accessing your super under age 60

  • How the Division 293 tax works: Super surcharge for high earners - Pixmac000012187169 coins minimum payments 100x75

    How the Division 293 tax works: Super surcharge for high earners

  • Over age 60? A simple tax guide to accessing your super benefits - Over 60 111298846 c 100x75

    Over age 60? A simple tax guide to accessing your super benefits

  • Self-managed superannuation funds and capital gains tax - Pixmac000069320887 calculator 100x75

    Self-managed superannuation funds and capital gains tax

  • The definitive SMSF guide to franked dividends - Dividends 77048503 c 100x75

    The definitive SMSF guide to franked dividends

  • Set out below are all SuperGuide articles that relate to Super and tax.

    How accurate is your ‘retirement estimate’? 7 assumptions you need to understand

    November 21, 2019 by Janine Mace Leave a Comment

    How accurate is your ‘retirement estimate’? 7 assumptions you need to understand - Forecast 13457037 c 100x75

    When opening their annual member statement, many super fund members see a comforting projection of how much their account balance is likely to be when they retire, and how much income it will provide in retirement. According to super industry researcher SuperRatings, 42% of super funds now provide retirement ... Read more

    Definitive guide to the $1.6 million transfer balance cap

    November 19, 2019 by Penny Pryor 1 Comment

    Definitive guide to the $1.6 million transfer balance cap - Statement 12607353 c 100x75

    One of the most significant changes to superannuation – the introduction of the $1.6 million transfer balance cap – became effective on 1 July 2017. The Australian Taxation Office (ATO) estimates the changes will impact only 1% of Australian superannuants, however that 1% needs to be clearly across the Treasury ... Read more

    10 ways myGov can help you master your super

    November 1, 2019 by Janine Mace Leave a Comment

    10 ways myGov can help you master your super - Women super 9318955 cropped 100x75

    Knowing how much you have in your super account and if your employer has been making regular contributions are important pieces of information when it comes to managing your financial affairs. That’s now much easier to do thanks to upgrades to the ATO’s online services and the government’s myGov portal. By linking your ... Read more

    How to structure your super if you’re going overseas

    October 11, 2019 by Alexandra Cain Leave a Comment

    How to structure your super if you’re going overseas - Pixmac000083293231 retire overseas 100x75

    There are lots of rules that apply to your super if you’re going overseas for work or play for an extended period. If you are a member of an SMSF, it’s essential you understand the restrictions that apply to the fund under these circumstances or you could potentially face a serious reduction in your wealth. The rules ... Read more

    How does SAPTO work? (Senior Australians and Pensioners Tax Offset)

    October 8, 2019 by Barbara Drury Leave a Comment

    How does SAPTO work? (Senior Australians and Pensioners Tax Offset) - Pixmac000055541975 old man beach 100x75

    A tax offset can reduce the amount of income tax you pay, but it doesn’t mean you get a refund. You’ll also still need to pay the Medicare Levy if you’re not eligible for an exemption or reduction. The Australian Taxation Office (ATO) assesses your eligibility when you submit your tax return. BackgroundThe Senior ... Read more

    How to teach your kids about super

    October 3, 2019 by Barbara Drury Leave a Comment

    How to teach your kids about super - 316034879 3c0827261d b firstjob 100x75

    It’s safe to say that young adults in Australia today are unlikely to have a burning interest in super and who could blame them. Travel, study, first love, first job, first home are way more pressing issues. But if you are a parent of one of these young adults – or a grandparent, aunt or uncle – you probably wish you ... Read more

    Guide to transition to retirement pensions (TTRs or TRISs)

    October 1, 2019 by Barbara Drury Leave a Comment

    Guide to transition to retirement pensions (TTRs or TRISs) - TrainTracks 1 100x75

    If you’re on the final stretch to retirement and would love to start winding back your working hours but you don’t think you can afford it, listen up. Ditto if you plan to keep working full-time for a while longer and want to boost your super but haven’t got the ready cash to make extra contributions. Help could be at ... Read more

    Guide to tax-deductible superannuation contributions

    October 1, 2019 by Barbara Drury Leave a Comment

    Guide to tax-deductible superannuation contributions - Tax calculator 4566052 c 100x75

    If you’ve got cash to spare and would like to boost your retirement savings, then making a tax-deductible super contribution is a great way to get the maximum bang for your buck. Yes, that’s right. You can boost your super and get a tax deduction to sweeten the deal. But as with everything to do with super, there are ... Read more

    Case studies: How is the Age Pension assessed?

    September 17, 2019 by Regan Welburn Leave a Comment

    Case studies: How is the Age Pension assessed? - 4763046344 2ac5096449 b 100x75

    The current (20 September 2019 to 19 March 2020) maximum rates of Age Pension are as follows: Single: $933.40 per fortnight (approximately $24,268 per year) Couple (each): $703.50 per fortnight (approximately $18,291 per year) Note: Includes base pension + supplements. Learn more about Age Pension rates. But not ... Read more

    Is super better or worse than ever?

    September 4, 2019 by Penny Pryor Leave a Comment

    Is super better or worse than ever? - Superguide 14 1 100x75

    Superannuation in Australia has a history that’s over 150 years long, but it’s really only in the last three decades that it’s become accessible to all working Australians. In that time, it’s undergone constant change, but does that mean we’re worse off than before – or better? ... Read more

    Super strategies after losing your spouse: What are the rules?

    September 1, 2019 by Barbara Drury Leave a Comment

    Super strategies after losing your spouse: What are the rules? - Superguide 12 1 100x75

    Most retired couples plan to leave the bulk of their estate to their surviving spouse, which sounds straightforward. But where super is concerned, nothing is ever simple. If you’re both retired and drawing a pension from your super, inheriting your partner’s super could have complex tax implications if you’re not ... Read more

    Find out about the new contribution rules that help bump up SMSF balances and reduce tax

    September 1, 2019 by Alexandra Cain Leave a Comment

    Find out about the new contribution rules that help bump up SMSF balances and reduce tax - Superguide 7 1 100x75

    New rules mean self-managed super fund (SMSF) members can make additional contributions to their SMSF, which can bump up their balance and at the same time offset their tax bill. There are two contribution strategies that could provide SMSF members with up to $50,000 in deductions against their income in a financial ... Read more

    Taking your super early due to ill health? 7 tips to help

    August 13, 2019 by Janine Mace Leave a Comment

    Taking your super early due to ill health? 7 tips to help - Superguide 1 1 100x75

    Nobody expects to become sick. Even fewer of us think declining health will see us leaving employment earlier than we want, but in fact it’s quite common. In 2016-17, personal health or physical ability was the main reason 21% of older workers decided to retire, according to Australian Bureau of Statistics ... Read more

    The pros and cons of investing your inheritance into super

    August 13, 2019 by Janine Mace Leave a Comment

    The pros and cons of investing your inheritance into super - Superguide 100x75

    Receiving an inheritance is usually a mix of emotions. Although you’re happy about the improvement to your finances, it’s often coupled with sadness about the loss of a family member or friend. It also brings lots of confusion about the best way to manage the bequest. While your first thought may be to pay off your ... Read more

    How inflation affects your retirement income forecast

    August 10, 2019 by Janine Mace Leave a Comment

    How inflation affects your retirement income forecast - Superguide 15 100x75

    With the annual inflation rate tamely cruising along at only 1.6% (June quarter 2019), movements in the official Consumer Price Index (CPI) haven’t really been a front-of-mind issue for most of us. But that doesn’t mean you can ignore how inflation – even at a pretty low rate – will affect your post-work standard of ... Read more

    • Go to page 1
    • Go to page 2
    • Go to page 3
    • Interim pages omitted …
    • Go to page 6
    • Go to Next Page »

    Primary Sidebar

    How super works
    How super works: A Super Guide
    Latest super and retirement changes
    Superannuation news
    Super rates and thresholds
    Super rules: Your guide for 2018/2019
    Latest Age Pension changes
    Federal Budget and superannuation
    Royal Commission into Banking and Superannuation and Financial Services
    Superannuation Reviews
    Super for beginners
    How super works: A beginners guide to superannuation
    Age-based superannuation guide
    Super tips and strategies
    Superannuation investment for beginners
    SMSFs for beginners
    Finding lost super
    Super Guide for women
    Super rates and thresholds
    Superannuation strategies
    Super housekeeping strategies
    Super contributions strategies
    Super investment strategies
    Age-based super strategies
    Retirement strategies
    Superannuation Guarantee rules
    Superannuation Guarantee rules: An introduction
    Simple guide to SG
    SG for employers
    Non-payment of SG
    Salary sacrificing and SG
    Tax-deductible super contributions
    Comparing super funds
    Types of super funds
    What is MySuper?
    Comparing super funds in 7 steps
    Choosing a super fund (fund choice)
    Completing a Standard Choice Form
    Investment performance
    Super fees and charges
    Insurance and super
    Considering an SMSF
    How-to Super Guides
    Super Quizzes
    Superannuation Q&As
    Making super contributions
    Making super contributions: A Super Guide
    Contributions strategies
    2018/2019 Contributions Guides
    Concessional (before-tax) contributions
    Non-concessional (after-tax) contributions
    Co-contributions
    Super contributions caps
    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)
    Simple guide to SG
    SG for employers
    Non-payment of SG
    Salary sacrificing 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
    How super investing works
    Benchmarking your super fund
    What is your risk profile?
    Choosing an investment option
    Changing investment options
    Responsible investing
    Retirement investment options
    Superannuation investment strategies
    Choosing an investment option
    Responsible investing
    SMSF investment
    Types of super investments
    Listed or unlisted investments
    Franked dividends
    Investing in retirement
    Super and borrowing
    Latest super fund performance
    Latest monthly results
    Latest financial year results
    Latest calendar year results
    Investment performance Reckoners
    Best performing super funds
    Best performing pension funds
    Investment performance Reckoners
    Annual super fund performance Reckoner
    Monthly super fund performance Reckoner
    Asset Sector Performance Reckoner
    Choosing an investment option
    Should you change?
    What is your risk profile?
    Benchmarking your super fund
    Buy/sell spread costs
    Responsible investing
    Changing investment options
    Retirement investment options
    SMSF guide to hedging
    SMSF investment
    SMSF investment
    Super fees and charges
    Types of super fees
    Super funds with the lowest fees
    Buy/sell spread costs
    SMSF costs
    Super taxes
    Insurance premiums
    Consolidating super saves fees
    Insurance and super
    Insurance through your super fund
    Cheapest life insurance and TPD
    Cheapest income protection
    SMSFs and insurance
    Super and tax
    Super and tax: A Super Guide
    Super and tax for beginners
    Australian income tax rates and thresholds
    Australian income tax rates
    Low and Middle Income Tax Offset (LMITO)
    Low Income Tax Offset (LITO)
    Senior Australians & Pensioners Tax Offset (SAPTO)
    Super rates and thresholds
    Super tax rates for under-60s
    Super tax rates for over-60s
    Franked dividends (franking credits)
    Contributions tax
    How super is taxed
    Division 293 tax
    Low Income Superannuation Tax Offset (LISTO)
    Excess contributions tax
    Investment income tax (earnings tax)
    How super is taxed
    Capital gains tax and super
    Franked dividends (franking credits)
    Superannuation contributions tax
    Retirement phase
    How super is taxed
    Transfer balance cap
    Minimum pension payment rules
    Superannuation benefit payments tax
    SMSF pensions
    Transition-to-retirement pensions
    Superannuation benefit payments tax
    Superannuation death benefits
    SMSFs
    SMSFs: A Super Guide
    SMSFs for beginners
    What is an SMSF?
    Types of super funds
    Is an SMSF right for you?
    Enough super for an SMSF?
    What type of people have SMSFs?
    Setting up an SMSF
    SMSF trustee declaration
    Quiz: SMSFs for beginners
    SMSF costs
    What are typical SMSF fees?
    Enough super for SMSF costs?
    DIY (low-cost) SMSFs
    SMSF ATO supervisory levy
    SMSF audit fees
    SMSF investment
    Obtaining financial advice
    SMSF penalties
    SMSF administration and compliance
    SMSF administration
    SMSF compliance
    DIY (low-cost) SMSFs
    SMSF providers
    Setting up an SMSF
    SMSF reporting and record-keeping
    SMSFs and accountants
    SMSF audits
    SMSF administrative penalties
    SMSF investment
    Creating an SMSF investment strategy (including samples)
    SMSF asset allocation
    Super investment strategies
    Types of super investments
    Asset Sector Performance Reckoner
    SMSF investment rules
    Franked dividends
    SMSF borrowing rules
    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 should you retire?
    How long will you live?
    How much super will you need?
    What is retirement phase?
    Is $1 million enough?
    Retirement Calculators and Reckoners
    What age can I retire?
    Age-based Super Guide
    How long will I live?
    How much super is enough?
    How much super do I need to retire?
    Retiring on $60,000 a year
    Retiring on $80,000 a year
    Retiring on $100,000 a year
    $1 million retirement
    $1.6 million retirement
    Retirement Calculators and Reckoners
    $1.6 million transfer balance cap
    Types of super benefits
    Taking a lump sum
    Taking a super pension
    SMSF pensions
    Superannuation benefit payments tax
    Age Pension
    Obtaining financial advice
    Retirement Calculators and Reckoners
    Age Pension calculator
    Annual Minimum Pension Payment Calculator
    Income from super Reckoner
    Super to Income Reckoner
    Retirement age calculator
    Super fees and returns calculator
    Accessing super
    Accessing super: A Super Guide
    When can I access my 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
    All conditions of release explained
    Preservation age
    Severe financial hardship
    Compassionate grounds
    Terminal illness
    Permanent incapacity
    Claiming insurance from super
    Death
    Divorce and super
    Insurance and super
    Temporary resident departing Australia
    In retirement
    In retirement: A Super Guide
    Retirement Calculators and Reckoners
    Income from super Reckoner
    Super to income Reckoner
    Retirement age Reckoner
    Age Pension calculator
    Annual Minimum Pension Payment Calculator
    Retirement phase (formerly called Pension phase)
    How super is taxed
    Types of super benefits
    Transfer balance cap
    Minimum pension payments rules
    Franked dividends
    Superannuation benefit payments tax
    SMSF pensions
    Transition-to-retirement pensions
    Obtaining financial advice
    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
    Age Pension rules
    Latest Age Pension rates
    Am I eligible for the Age Pension?
    Age Pension age
    How is the Age Pension assessed?
    How do I apply for the Age Pension?
    Age Pension assets test
    Age Pension income test
    Age Pension deeming rules
    Commonwealth Seniors Health Card
    Working in retirement
    Turning 65 and super
    Over-65s work test
    Transition-to-retirement pensions
    Age-based Super Guide
    Age pension age
    Life expectancy and super
    Aged care
    Estate planning
    Superannuation death benefits
    Calculators and Reckoners
    Newsletter archive

    Footer

    Disclaimer

    All information on SuperGuide.com.au is intended only as a general information 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

    About SuperGuide

    SuperGuide is Australia’s leading website on superannuation and retirement planning. Learn more

    • Contact us
    • SuperGuide Premium
    • Advertise on SuperGuide
    • Careers
    • Sitemap
    /* ----------------------------------------- */ /* Content Template: Latest News Sidebar – single post - start */ /* ----------------------------------------- */ .three .simplefavorite-button {display:none} /* ----------------------------------------- */ /* Content Template: Latest News Sidebar – single post - end */ /* ----------------------------------------- */
    • How super works
      • How super works: A Super Guide
      • Latest super and retirement changes
        • Superannuation news
        • Super rates and thresholds
        • Super rules: Your guide for 2018/2019
        • Latest Age Pension changes
        • Federal Budget and superannuation
        • Royal Commission into Banking and Superannuation and Financial Services
        • Superannuation Reviews
      • Super for beginners
        • How super works: A beginners guide to superannuation
        • Age-based superannuation guide
        • Super tips and strategies
        • Superannuation investment for beginners
        • SMSFs for beginners
        • Finding lost super
        • Super Guide for women
      • Super rates and thresholds
      • Superannuation strategies
        • Super housekeeping strategies
        • Super contributions strategies
        • Super investment strategies
        • Age-based super strategies
        • Retirement strategies
      • Superannuation Guarantee rules
        • Superannuation Guarantee rules: An introduction
        • Simple guide to SG
        • SG for employers
        • Non-payment of SG
        • Salary sacrificing and SG
        • Tax-deductible super contributions
      • Comparing super funds
        • Types of super funds
        • What is MySuper?
        • Comparing super funds in 7 steps
        • Choosing a super fund (fund choice)
        • Completing a Standard Choice Form
        • Investment performance
        • Super fees and charges
        • Insurance and super
        • Considering an SMSF
      • How-to Super Guides
      • Super Quizzes
      • Superannuation Q&As
    • Making super contributions
      • Making super contributions: A Super Guide
      • Contributions strategies
      • 2018/2019 Contributions Guides
        • Concessional (before-tax) contributions
        • Non-concessional (after-tax) contributions
        • Co-contributions
      • Super contributions caps
        • 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)
        • Simple guide to SG
        • SG for employers
        • Non-payment of SG
        • Salary sacrificing 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
        • How super investing works
        • Benchmarking your super fund
        • What is your risk profile?
        • Choosing an investment option
        • Changing investment options
        • Responsible investing
        • Retirement investment options
      • Superannuation investment strategies
        • Choosing an investment option
        • Responsible investing
        • SMSF investment
        • Types of super investments
        • Listed or unlisted investments
        • Franked dividends
        • Investing in retirement
        • Super and borrowing
      • Latest super fund performance
        • Latest monthly results
        • Latest financial year results
        • Latest calendar year results
        • Investment performance Reckoners
      • Best performing super funds
      • Best performing pension funds
      • Investment performance Reckoners
        • Annual super fund performance Reckoner
        • Monthly super fund performance Reckoner
        • Asset Sector Performance Reckoner
      • Choosing an investment option
        • Should you change?
        • What is your risk profile?
        • Benchmarking your super fund
        • Buy/sell spread costs
        • Responsible investing
        • Changing investment options
        • Retirement investment options
        • SMSF guide to hedging
        • SMSF investment
      • SMSF investment
      • Super fees and charges
        • Types of super fees
        • Super funds with the lowest fees
        • Buy/sell spread costs
        • SMSF costs
        • Super taxes
        • Insurance premiums
        • Consolidating super saves fees
      • Insurance and super
        • Insurance through your super fund
        • Cheapest life insurance and TPD
        • Cheapest income protection
        • SMSFs and insurance
    • Super and tax
      • Super and tax: A Super Guide
      • Super and tax for beginners
      • Australian income tax rates and thresholds
        • Australian income tax rates
        • Low and Middle Income Tax Offset (LMITO)
        • Low Income Tax Offset (LITO)
        • Senior Australians & Pensioners Tax Offset (SAPTO)
        • Super rates and thresholds
        • Super tax rates for under-60s
        • Super tax rates for over-60s
        • Franked dividends (franking credits)
      • Contributions tax
        • How super is taxed
        • Division 293 tax
        • Low Income Superannuation Tax Offset (LISTO)
        • Excess contributions tax
      • Investment income tax (earnings tax)
        • How super is taxed
        • Capital gains tax and super
        • Franked dividends (franking credits)
        • Superannuation contributions tax
      • Retirement phase
        • How super is taxed
        • Transfer balance cap
        • Minimum pension payment rules
        • Superannuation benefit payments tax
        • SMSF pensions
        • Transition-to-retirement pensions
      • Superannuation benefit payments tax
      • Superannuation death benefits
    • SMSFs
      • SMSFs: A Super Guide
      • SMSFs for beginners
        • What is an SMSF?
        • Types of super funds
        • Is an SMSF right for you?
        • Enough super for an SMSF?
        • What type of people have SMSFs?
        • Setting up an SMSF
        • SMSF trustee declaration
        • Quiz: SMSFs for beginners
      • SMSF costs
        • What are typical SMSF fees?
        • Enough super for SMSF costs?
        • DIY (low-cost) SMSFs
        • SMSF ATO supervisory levy
        • SMSF audit fees
        • SMSF investment
        • Obtaining financial advice
        • SMSF penalties
      • SMSF administration and compliance
        • SMSF administration
        • SMSF compliance
        • DIY (low-cost) SMSFs
        • SMSF providers
        • Setting up an SMSF
        • SMSF reporting and record-keeping
        • SMSFs and accountants
        • SMSF audits
        • SMSF administrative penalties
      • SMSF investment
        • Creating an SMSF investment strategy (including samples)
        • SMSF asset allocation
        • Super investment strategies
        • Types of super investments
        • Asset Sector Performance Reckoner
        • SMSF investment rules
        • Franked dividends
        • SMSF borrowing rules
      • 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 should you retire?
        • How long will you live?
        • How much super will you need?
        • What is retirement phase?
        • Is $1 million enough?
        • Retirement Calculators and Reckoners
      • What age can I retire?
      • Age-based Super Guide
      • How long will I live?
      • How much super is enough?
        • How much super do I need to retire?
        • Retiring on $60,000 a year
        • Retiring on $80,000 a year
        • Retiring on $100,000 a year
        • $1 million retirement
        • $1.6 million retirement
        • Retirement Calculators and Reckoners
      • $1.6 million transfer balance cap
      • Types of super benefits
        • Taking a lump sum
        • Taking a super pension
        • SMSF pensions
        • Superannuation benefit payments tax
      • Age Pension
      • Obtaining financial advice
      • Retirement Calculators and Reckoners
        • Age Pension calculator
        • Annual Minimum Pension Payment Calculator
        • Income from super Reckoner
        • Super to Income Reckoner
        • Retirement age calculator
        • Super fees and returns calculator
    • Accessing super
      • Accessing super: A Super Guide
      • When can I access my 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
        • All conditions of release explained
        • Preservation age
        • Severe financial hardship
        • Compassionate grounds
        • Terminal illness
        • Permanent incapacity
        • Claiming insurance from super
        • Death
      • Divorce and super
      • Insurance and super
      • Temporary resident departing Australia
    • In retirement
      • In retirement: A Super Guide
      • Retirement Calculators and Reckoners
        • Income from super Reckoner
        • Super to income Reckoner
        • Retirement age Reckoner
        • Age Pension calculator
        • Annual Minimum Pension Payment Calculator
      • Retirement phase (formerly called Pension phase)
        • How super is taxed
        • Types of super benefits
        • Transfer balance cap
        • Minimum pension payments rules
        • Franked dividends
        • Superannuation benefit payments tax
        • SMSF pensions
        • Transition-to-retirement pensions
      • Obtaining financial advice
      • 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
      • Age Pension rules
        • Latest Age Pension rates
        • Am I eligible for the Age Pension?
        • Age Pension age
        • How is the Age Pension assessed?
        • How do I apply for the Age Pension?
        • Age Pension assets test
        • Age Pension income test
        • Age Pension deeming rules
      • Commonwealth Seniors Health Card
      • Working in retirement
        • Turning 65 and super
        • Over-65s work test
        • Transition-to-retirement pensions
        • Age-based Super Guide
        • Age pension age
      • Life expectancy and super
      • Aged care
      • Estate planning
      • 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 hundreds of 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