Employer super issues
(1)
Superannuation guarantee (SG)
(1.1)
The Superannuation guarantee charge (SGC)
(1.2)
ATO Proposed superannuation guarantee amnestydirections to pay SG and disclosure of information
(1.3)
Single touch payroll
(1.4)
Choice of fund
(1.5)
Default super funds
(1.6)
Superannuation clearing houses
(1.7)
Tax deductions for employer contributions
(1.8)
Salary sacrifice arrangements
(1.9)
Getting money into super
(2)
What is a contribution?
(2.1)
Contribution eligibility rules - summary table
(2.2)
Adviser Contribution Checklist
(2.3)
Work test
(2.4)
Member contributions
(2.5)
Employer contributions
(2.6)
Tax file numbers
(2.7)
Children and super contributions
(2.8)
Rollovers from outside the super system are contributions
(2.9)
In specie contributions
(2.10)
Temporary residents
(2.11)
When is a superannuation contribution made?
(2.12)
Co-contribution and LISTO can be accepted at any time
(2.13)
Downsizer contributions
(2.14)
Contributions for First Home Super Saver Scheme
(2.15)
Key tax and superannuation thresholds
(3)
Resident marginal tax rates
(3.1)
Low income tax offset
(3.2)
Low and middle income tax offset
(3.3)
Seniors and pensioners tax offset (SAPTO)
(3.4)
Personal tax offsets and rebates
(3.5)
Medical expenses offset
(3.6)
Super contributions tax concessions
(4)
Tax deductions for personal super contributions
(4.1)
Spouse contributions tax offset
(4.2)
Employer tax deductions for super contributions
(4.3)
Children and tax deductions for super
(4.4)
Government co-contribution for super contributions
(4.5)
Low income superannuation tax offset (LISTO)
(4.6)
Contributions caps and taxation of contributions
(5)
Concessional contributions cap
(5.1)
Concessional contributions carry forward
(5.2)
What is a concessional contribution?
(5.3)
Concessional contributions modifications for constitutionally protected and defined benefit interests
(5.4)
Defined benefit interests - concessional contributions
(5.6)
Contributions and amounts that do not result in excess concessional contributions
(5.7)
Taxation of contributions
(5.8)
Excess concessional contributions
(5.9)
Administration of excess concessional contributions
(5.10)
Historical treatment of excess concessional contributions
(5.11)
No-TFN contributions tax
(5.12)
Higher tax on concessional contributions for very high income earners
(5.13)
Non-concessional cap
(5.14)
Standard 'Bring-forward rule'
(5.15)
Transitional bring-forward rule
(5.16)
What is a non-concessional contribution?
(5.17)
Contributions from personal injury payments
(5.18)
Taxation of non-concessional contributions
(5.19)
Excess non-concessional contributions
(5.20)
Administration of excess non-concessional contributions
(5.21)
Taxation of super funds
(6)
Outline of the taxation of complying superannuation funds
(6.1)
Taxation of income in super vs other investment structures
(6.2)
Taxation of capital gains in super
(6.3)
When a superannuation income streams starts and ends for tax purposes (TR 2013/5)
(6.4)
Taxation of super benefits
(7)
Summary of taxation of super lump sums
(7.1)
Taxation of super lump sums (member benefits)
(7.2)
Terminal medical condition benefit payments
(7.3)
Taxation of super death benefit lump sums
(7.4)
Tax treatment of death benefit income streams
(7.5)
Taxation of disability super benefits
(7.6)
Taxation of salary continuance insurance benefits
(7.7)
Taxation of rollover super benefits
(7.8)
Taxation of super income stream benefits (member benefits)
(7.9)
Determining the tax-free and taxable proportions of super benefits
(7.10)
Proportioning - accumulation phase
(7.11)
Proportioning - pension phase
(7.12)
Taxation of defined benefit pensions
(7.13)
Taxation of capped defined benefit income streams
(7.14)
CGT small business concessions and contributions to super
(8)
Lifetime CGT cap
(8.1)
CGT cap election form must be provided
(8.2)
Capital gains tax (CGT) concessions for small business
(8.3)
Steps in navigating small business CGT concessions
(8.4)
Basic conditions for small business CGT concessions
(8.5)
Small business 15-year exemption
(8.6)
Small business 50% (active asset) reduction
(8.7)
Small business retirement exemption
(8.8)
Small business rollover
(8.9)
Small business contribution timeframes
(8.10)
Death and the small business CGT concessions
(8.11)
In specie transfers to an SMSF and the small business CGT concessions
(8.12)
Contributions relating to earnout arrangements
(8.13)
Partners in a partnership
(8.14)
Social security
(9)
Superannuation
(9.1)
Means testing of retirement income streams
(9.2)
Social security categories of retirement income streams
(9.3)
Income testing of retirement income streams
(9.4)
Income testing of account based income streams
(9.5)
How do commutations affect the centrelink deductible amount?
(9.6)
Defined benefit income streams for social security
(9.7)
Asset testing of retirement income streams
(9.8)
Retaining asset test exemption on rollover
(9.9)
Foreign super
(10)
Contributions caps and foreign super transfers
(10.1)
Transfer within six months
(10.2)
Transfer after six months
(10.3)
What if the individual receives a withdrawal directly from an overseas super fund?
(10.4)
Applicable fund earnings
(10.5)
Normal contribution rules and caps apply
(10.6)
UK pension transfers
(10.7)
Super portability between Australia and New Zealand
(10.8)
Moving super
(11)
Portability - transferring super balances
(11.1)
Spouse contribution splitting - transferring recent contributions
(11.2)
Relationship breakdown - transferring super to another spouse
(11.3)
ASIC guide to super switching advice
(11.4)
Getting money out of super
(12)
Preservation
(12.1)
Preservation age
(12.2)
Conditions of release with 'nil' cashing restrictions
(12.3)
Retirement condition of release
(12.4)
Permanent incapacity
(12.5)
Termination of gainful employment (restricted non-preserved amounts)
(12.6)
Terminal medical condition
(12.7)
Conditions of release with cashing restrictions
(12.8)
Departing Australia Superannuation Payment
(12.9)
Severe financial hardship
(12.10)
Compassionate grounds
(12.11)
Termination of gainful employment (preserved amounts)
(12.12)
Temporary incapacity
(12.13)
Compulsory cashing
(12.14)
In specie payments
(12.15)
Insurance in super
(13)
Types of insurance which may be held in super
(13.1)
Total and permanent disability (TPD) insurance
(13.2)
Income protection insurance
(13.3)
Trauma Insurance
(13.4)
Grandfathering of pre 1 July 2014 insurance policies
(13.5)
Pre 1 July 2014 insurance considerations
(13.6)
Taxation of insurance premiums
(13.7)
Taxation of insurance benefits
(13.8)
Insurance premiums and contributions caps
(13.9)
Tax treatment of group insurance
(13.10)
Salary continuance insurance comparison
(13.11)
Super and estate planning
(14)
Taxation of super death benefits
(14.1)
Death benefit payments
(14.2)
Super not part of an estate
(14.3)
Compulsory cashing of benefits upon death
(14.4)
Who can be paid a super death benefit?
(14.5)
Form in which death benefits may be cashed
(14.6)
Death benefit income stream must be in the retirement phase
(14.7)
Transfer balance cap for death benefit income streams
(14.8)
Child beneficiary's transfer balance cap
(14.9)
Can death benefits be paid in specie?
(14.10)
Death benefit nominations
(14.11)
Reversionary pensions
(14.12)
Rollovers of super death benefits
(14.13)
No rollovers of death benefits to accumulation
(14.14)
Recontribution strategy
(14.15)
Anti-detriment payment
(14.16)
Transition to retirement
(15)
Cashing restrictions for transition to retirement
(15.1)
Income streams for transition to retirement
(15.2)
Allowable commutations
(15.3)
Rolling back to accumulation
(15.4)
Priority of preservation components
(15.5)
Transition to retirement strategies
(15.6)
1 July 2017 reform and transition to retirement income streams
(15.7)
Retirement phase income streams
(16)
Retirement phase income streams
(16.1)
Introduction to superannuation income streams
(16.2)
Taxation of superannuation income streams
(16.3)
Types of super income streams that can be paid
(16.4)
Overview of income stream standards
(16.5)
Payment standards for account-based income streams
(16.6)
Payment standards for term allocated pensions (TAP clones)
(16.7)
Payment standards for non-account-based (RCV) income streams
(16.8)
Payment standards for lifetime income streams
(16.9)
What are the payment standards for fixed term income streams?
(16.10)
Innovative income streams
(16.11)
Complying income streams
(16.12)
Capped defined benefit income streams
(16.13)
ATO administration of super contributions
(17)
How does the ATO track member contributions?
(17.1)
Member responsibility to track contributions
(17.2)
Total superannuation balance
(18)
Superannuation measures impacted by total superannuation balance
(18.1)
Difference between total superannuation balance and transfer balance cap
(18.2)
Total superannuation balance
(18.3)
Accumulation phase value
(18.4)
Retirement phase value
(18.5)
Rollover superannuation benefits
(18.6)
Adjustment for structured settlement contributions
(18.7)
Special rules for deferred superannuation income streams
(18.8)
Transfer balance cap
(19)
Transfer balance cap
(19.1)
Retirement phase income streams
(19.2)
General transfer balance cap
(19.3)
Personal transfer balance cap
(19.4)
Modified transfer balance cap rules for death benefits
(19.5)
Transfer balance account
(19.6)
Transfer balance account credits
(19.7)
Value of retirement phase income streams
(19.8)
Transfer balance account debits
(19.9)
Exceeding the transfer balance cap
(19.10)
Excess transfer balance determination
(19.11)
Seven steps to reducing excess transfer balances prior to determination
(19.12)
What to do if an excess transfer balance determination is issued
(19.13)
Notional earnings
(19.14)
Excess transfer balance tax
(19.15)
Fund compliance with commutation authorities
(19.16)
Modifications for capped defined benefit income streams
(19.17)
Capped defined benefit income streams
(20)
Capped defined benefit - Introduction
(20.1)
Transfer balance cap modifications
(20.2)
Total super balance modifications
(20.3)
Taxation of pension/annuity payments from capped defined benefit income streams
(20.4)
First home super saver (FHSS) scheme
(21)
FHSS Scheme Overview
(21.1)
Eligibility requirements
(21.2)
How much can be contributed
(21.3)
Releasing amounts under FHSS Scheme
(21.4)
Purchasing first home under FHSS Scheme
(21.5)
Contributing the proceeds of downsizing to superannuation
(22)
Downsizer contributions - Overview
(22.1)
Eligibility requirements
(22.2)
Not subject to existing contribution tests
(22.3)
Qualifying dwelling in Australia
(22.4)
Downsizer contribution cap, notification and timeframes
(22.5)
Contribution is not a downsizer contribution
(22.6)
Strategy considerations
(22.7)
Federal Budget Wrap 2018-19
(23)
Federal Budget Wrap 2018-19
(23.1)
Taxation measures
(23.2)
Superannuation measures
(23.3)
Social security and aged care measures
(23.4)
Home
Capped defined benefit income streams