What are the current work test rules for super contributions?
Even though the work test has been abolished for most super contributions, if you are over age 67 there is still one type of contribution that needs to pass the test.
Case studies
Set out below are the latest guides that relate to case studies.
What you need to know about investing your inheritance in super
Learn how investing a sudden financial gain in super can pay off, with detailed case studies and a look at important restrictions.
Recontribution strategy case study: How super tax components impact estate planning
Adult children who receive your super death benefits are liable to pay tax on their inheritance, but you can reduce the amount of tax they pay using a recontribution strategy.
Case studies: How to make the most of higher contribution caps
Super fund members can make higher contributions this financial year, but the actual amount may depend on whether you’ve previously triggered the bring-forward rule.
Concessional super contributions guide (2024-25)
Concessional contributions make up most of the money going into your super account, so it’s important to understand what these are and how they work.
Non-concessional super contributions guide (2024–25)
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.
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.
Retiring early due to ill health? 6 steps to stay on track
Retiring early due to poor health can really have an impact on your retirement plans and finances, so here’s 7 tips on what to consider.
The small business CGT retirement exemption explained
There are two ways you can use the sale proceeds from a business to boost your super, and the CGT retirement exemption is one of them.
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.
Salary sacrifice and super: How does it work?
Salary sacrifice can be a convenient and simple way to boost your super and reduce your tax bill at the same time. Learn how to get it right and the alternative to consider.
How LISTO works (Low Income Superannuation Tax Offset)
The Low Income Super Tax Offset is a government rebate that can help boost your super and make saving for retirement a little easier.
A super guide to the bring-forward rule
Using the bring-forward rule is a great way to put a larger contribution into your super account in a single year. Here’s what you need to know about the rules.
How a government co-contribution can help boost your super savings
A free co-contribution payment made by the government into your super account can be a great way to boost your super account if you have some money to spare.
Case study: Making super contributions from compensation payments
It’s not widely known, but it’s possible to put money from a personal injury compensation payment into super without many of the usual caps and limits.
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.
What to do if you exceed your super contributions caps
Going over your annual limits for super contributions can cause problems and cost you money, so it’s important to know what to do if you have.
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.
