Australia Superannuation & Retirement Guides
9 guides on Super, SMSF, salary sacrifice, co-contributions, and downsizer rules.
Australia Employee Share Schemes Tax Guide (ESS, Tax Deferral, $1,000 Discount, CGT Treatment)
Australian employee share scheme (ESS) taxation — the tax treatment of the ESS grants (the 'upfront taxation' and the 'deferred taxation'), the $1,000 tax exemption for the 'eligible start-ups', the 'ESS deferred tax' rules, and the 'CGT treatment' of the ESS shares.
Australia First Home Super Saver Scheme Guide (FHSSS, Withdrawal, Tax Benefits, Eligible)
the Australian First Home Super Saver Scheme (FHSSS) — the 'voluntary super contributions' that can be 'withdrawn for the first home purchase' (up to $15,000 per year and $50,000 total), the 'FHSSS tax benefits' (the 'concessional tax treatment' and the 'FHSSS release'), and the 'eligibility conditions'.
Australia Low Income Super Tax Offset Guide (LISTO, Super Co-Contribution, Government Super Contributions)
Australian low-income superannuation tax offsets — the 'Low Income Super Tax Offset (the 'LISTO')', the 'super co-contribution', and the 'government super contributions for the low-income earners'.
Australia Salary Sacrifice Guide (Novated Leases, Super, FBT, Reportable Fringe Benefits)
Australian salary sacrifice arrangements — the 'salary sacrifice' into the 'superannuation' (the 'concessional contributions'), the 'novated car leases' (the 'FBT on the car benefits'), the 'reportable fringe benefits' and the 'reportable super contributions', and the 'salary sacrifice' for the 'employee benefits'.
Australia SMSF Tax Guide (Self-Managed Super Fund, Contributions, Pension, LRBA, Taxation)
Australian self-managed super fund (SMSF) taxation — the SMSF establishment and the trustee structure, the concessional contributions at 15%, the non-concessional contributions, the SMSF investment rules (the 'sole purpose test', the 'in-house assets', the 'LRBA'), and the pension phase taxation (the 'exempt current pension income').
Australia Spouse Super Contributions Guide (Spouse Tax Offset, Contribution Splitting, Super on Maternity Leave)
Australian spouse superannuation contributions — the 'spouse super contributions tax offset (the '540 offset')', the 'super contribution splitting' between the spouses, and the 'super on the parental leave'.
Australia Super Co-contribution Guide (Government Super Co-contribution Eligibility, Co-contribution Rates, Income Thresholds)
the Australian government super co-contribution — the co-contribution eligibility, the income thresholds, the co-contribution calculation, the maximum co-contribution rates, the making the personal contributions, the claiming the co-contribution.
Australia Superannuation Employer Guide (SG Obligations, SGC, Choice of Fund, STP Reporting)
Australian employer superannuation obligations — the Super Guarantee (SG) at 11.5%, the Superannuation Guarantee Charge (SGC), the choice of fund rules, the STP reporting of the superannuation, and the due dates for the SG contributions.
Australia Superannuation Guide (Super Guarantee, Caps, SMSF, Pension Phase)
the Australian superannuation system — the Super Guarantee (SG) at 11.5%, the concessional and the non-concessional contribution caps, the First Home Super Saver Scheme (FHSSS), the Self-Managed Super Fund (SMSF), the pension phase, and the transfer balance cap.