Topic
Superannuation
28 articles on superannuation — general-advice insights for Australians.
Salary sacrifice in the pre-retirement window: how it works, what it saves, and where the limits sit
Salary sacrifice in the pre-retirement years delivers the largest tax saving when marginal rates peak.
The Division 296 tax on super balances over $3 million: what high-balance members need to know
Division 296 is now law: two tiers, realised earnings only, indexed thresholds.
End-of-financial-year super contributions: the 30 June timing trap
A super contribution counts when the fund receives it, not when you send it.
Lost super and the pre-retirement audit: the check that often pays for itself
A pre-retirement lost-super audit is one of the cheapest, highest-payoff checks a retiree can do.
Defined benefit super and the hidden cap eater: notional taxed contributions explained
Defined benefit members can breach the concessional cap without making a single cash contribution.
The $131,250 defined benefit income cap: when more pension means more tax
The defined benefit income cap, now $131,250, taxes senior DB pensioners' income above the line.
Corporate trustee vs individual trustees: the SMSF setup decision that compounds for decades
A corporate SMSF trustee simplifies membership changes, death events, and penalty exposure.
Why the notice of intent has to come first: the sequence that decides whether a personal super contribution is deductible
Commencing a pension before lodging a notice of intent permanently kills the deduction.
Contribution splitting: how couples can equalise super between spouses
Splitting up to 85% of concessional contributions to a spouse's fund equalises super between partners.
The re-contribution strategy: converting taxable super to tax-free for adult-child beneficiaries
Converting taxable super to tax-free through re-contribution reduces death benefit tax for adult-child beneficiaries.
Excess concessional contributions: the release authority election that lets you pay the tax from super
The release authority lets members pay excess concessional contribution tax directly from their super fund.
Super fund mergers: what they mean for members and what to do
Super fund mergers are largely administrative, but insurance, fees, and investment options all need checking.
Claiming a tax deduction on your personal super contributions: the Notice of Intent
A Notice of Intent must be lodged to claim a personal super contribution deduction.
Early release of super: the legitimate grounds, and the illegal schemes to avoid
Super early release requires hardship, terminal illness, or other specific grounds — not promoter schemes.
Ethical and sustainable investing in super: aligning retirement savings with personal values
Most super funds offer ethical options, but verifying substance over labelling requires careful due diligence.
Excess transfer balance tax: what happens when super pension balances exceed the cap
Exceeding the Transfer Balance Cap triggers tax on notional earnings, not the excess balance itself.
LISTO and the government co-contribution: two super boosts for low-income earners
LISTO and the government co-contribution each add up to $500 to low-income super accounts.
Self-employed and approaching retirement: late-career super strategies that work
Self-employed individuals have no automatic SG — but several late-career tools can rapidly rebuild super.
SMSF trustee succession: what happens when a trustee dies or loses capacity
SMSF trustee death or incapacity triggers a six-month compliance clock — planning avoids the crisis.
Reviewing your super fund in retirement: fees, products, and when to switch
Fees, product range, and service quality all shift in importance once you retire.
Consolidating super accounts: how to tidy up before retirement without losing your insurance
Super consolidation before retirement can silently cancel insurance — a structured approach avoids the trap.
Lump sum or pension at retirement? The decision that shapes your tax position for decades
Retirement-phase pension earnings are tax-free at the fund level; lump sums forfeit that advantage forever.
Member-direct investment options in retirement: the middle ground between default super and SMSF
Member-direct gives super fund members ASX share control without the trustee burden of an SMSF.
When to draw your pension within the financial year: timing, the 30 June trap, and why most of the time it doesn't really matter
The 30 June minimum drawdown deadline matters far more than within-year timing.
SMSF auditor independence: what the 2021 changes mean for trustees today
Since 2021, the same firm can no longer do your SMSF's accounts and audit.
Your SMSF in retirement: what continues, what changes, and what's worth reconsidering
An SMSF in retirement offers control but compliance obligations don't stop — two risks need planning.
Transition to retirement: what a TRIS actually does — and doesn't — in 2026
TRIS fund earnings are taxed at 15% since 2017 — know what the strategy still delivers.
Turning your super into an income you can count on
The shift from building a nest egg to drawing from it is the most important transition in retirement — and the least discussed.