Super Tax Guides
Super is taxed at concessionally low rates — but the rules are specific, and getting them wrong can be costly. These guides explain how tax applies at every stage: when money goes in, while it grows, and when it comes out.
How Super Is Taxed
- Super and Tax — Complete Guide for Australian Members — Comprehensive reference: contributions tax, earnings tax, pension phase, and withdrawals
- Tax-Free Super Withdrawals After 60 — How They Work — When withdrawals are tax-free, what the taxable and tax-free components mean, and edge cases
Contribution Tax
- Low Income Super Tax Offset (LISTO) — Tax Back Into Your Super — How the government refunds up to $500 of contributions tax for low-income earners
- How to Claim a Tax Deduction on Personal Super Contributions (Section 290) — Step-by-step: Notice of Intent to Claim, deadline, and what happens if you miss it
- Division 296 Tax — The 30% Super Tax on Balances Over $3 Million — In effect from 1 July 2025: how the additional 15% earnings tax works
Excess Contributions
- Excess Concessional Contributions — What Happens If You Go Over the Cap? — ATO assessment process, the 30-day election, and penalties
- Excess Non-Concessional Contributions — What Happens If You Go Over? — The 85-day rule, election to withdraw, and the 47% excess tax
For advice tailored to your situation, speak with a licensed financial adviser or registered tax agent. You can find one through the ASIC financial advisers register or MoneySmart.