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Superannuation Tax

Tax on Contributions

Contributions are generally taxed at the rate of 15% when they are made.  The exceptions are:

  • Contributions made from your after-tax income
  • Contributions where you are not claiming a tax deduction.
Tax on Investment Returns

Investment Returns are taxed before they are credited to your account.  Tax is generally at the rate of 15%, although deductions and franking credits reduce the amount of tax actually paid.

Tax on Benefits

Historically, complex tax rules have applied to superannuation benefits.  However, from 1 July 2007 the Government is implementing very significant changes - in basic terms from that time:

  • No benefit taxes will apply if the benefit is taken after reaching age 60 (please contact our Helpdesk if you need to know your tax situation before age 60).
  • Reasonable Benefit Limits will be abolished.
  • Pension products (such as Allocated Pensions) will be greatly simplified.