- Employer super issues (1)
- 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)
- Mandated employer contributions (2.7)
- Voluntary employer contributions (2.8)
- Tax file numbers (2.10)
- Children and super contributions (2.11)
- Rollovers from outside the super system are contributions (2.12)
- In specie contributions (2.13)
- Temporary residents (2.14)
- When is a superannuation contribution made? (2.15)
- Co-contribution and LISTO can be accepted at any time (2.16)
- Transfers from outside the super system are contributions (2.17)
- Key tax and superannuation thresholds (3)
- Super contributions tax concessions (4)
- Tax deductions for personal super contributions (4.1)
- Conditions for claiming a tax deduction for personal super contributions (4.2)
- Employer tax deductions for super contributions (4.3)
- Offset for spouse super contributions (4.6)
- Children and tax deductions for super (4.7)
- Government co-contribution for super contributions (4.8)
- Low income superannuation contribution (4.9)
- Contributions caps and taxation of contributions (5)
- Concessional contributions cap (5.1)
- What is a concessional contributions (5.2)
- Concessional contributions modifications for constitutionally protected and defined benefit interests (5.3)
- Non-concessional cap (5.4)
- Non-concessional contributions (5.5)
- Standard 'Bring-forward rule' (5.6)
- Transitional bring-forward rule (5.7)
- Taxation of contributions (5.7)
- Administration of excess concessional contributions (5.8)
- Higher tax on concessional contributions for very high income earners (5.9)
- Contributions from personal injury payments (5.10)
- Taxation of super funds (6)
- Taxation of super benefits (7)
- Taxation of super lump sums (7.1)
- Terminal medical condition benefit payments (7.2)
- Taxation of super death benefits (7.3)
- Tax treatment of death benefit income streams (7.4)
- Taxation of disability super benefits (7.5)
- Taxation of salary continuance insurance benefits (7.6)
- Taxation of rollover super benefits (7.7)
- Taxation of super income stream benefits (7.8)
- Determining the tax-free and taxable proportions of super benefits (7.9)
- Proportioning - accumulation phase (7.10)
- Proportioning - pension phase (7.11)
- Taxation of defined benefit pensions (7.12)
- Modified tax treatment of capped defined benefit income streams (7.13)
- CGT small business concessions and contributions to super (8)
- Contribution of eligible small busines sale proceeds (8.1)
- Lifetime CGT cap (8.2)
- Small business contribution timeframes (8.3)
- CGT cap election form must be provided (8.4)
- Capital gains tax (CGT) concessions for small business (8.5)
- Basic conditions for small business CGT concessions (8.6)
- Additional conditions for small business CGT concessions (8.7)
- Death and the small business CGT concessions (8.8)
- 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 assets test exemption on rollover (9.9)
- What counts towards the income test? (9.10)
- What counts towards the assets test? (9.11)
- Income test for age pension (9.12)
- Deeming (9.13)
- Gifting (9.14)
- Department of Veterans' Affairs (DVA) service pensions (9.15)
- 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)
- Getting money out of super (12)
- 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)
- Form in which death benefits may be cashed (14.5)
- Who can be paid a super death benefit? (14.7)
- Death benefit income stream must be in the retirement phase (14.8)
- Transfer balance cap for death benefit income streams (14.9)
- Child beneficiary's transfer balance cap (14.10)
- Can death benefits be paid in specie? (14.11)
- Death benefit nominations (14.12)
- Reversionary pensions (14.13)
- Rollovers of super death benefits (14.14)
- No rollovers of death benefits to accumulation (14.15)
- Recontribution strategy (14.16)
- Anti-detriment payment (14.17)
- Transition to retirement (15)
- Retirement phase income streams (16)
- Introduction to super income streams (16.1)
- Retirement phase income stream (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)
- Minimum income percentage factors, pro-rata rule and '1 June rule' (16.6)
- Payment standards for account-based income streams (16.7)
- Payment standards for non-account-based (RCV) income streams (16.8)
- What are the payment standards for lifetime income streams? (16.9)
- What are the payment standards for fixed term income streams? (16.10)
- Commutation rules (16.11)
- Term allocated pensions (TAP clones) (16.12)
- Life expectancy factors (16.13)
- Administration of excess contributions (17)
- 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)
- Transfer balance account debits (19.8)
- Exceeding the transfer balance cap (19.9)
- Capped defined benefit income streams (20)
- First home super saver (FHSS) scheme (21)
- 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)