Super
Oracle
Question about super?
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What to consider as an employer
(1)
()
Getting money into super
(2)
Work test
(2.4)
Eligibility to make super contributions
(2.5)
Employer contributions
(2.6)
Member contributions
(2.7)
Low income super income tax offset (LISTO)
(2.8)
Government Co-contribution
(2.9)
Salary sacrifice contributions
(2.10)
First home super saver scheme
(2.11)
Downsizer contributions
(2.12)
Inactive accounts
(2.13)
MySuper
(3)
The APRA superannuation performace test
(1.5)
What is MySuper
(3.1)
MySuper vs Super Choice
(3.2)
Lifecycle superannuation products
(3.9)
Concessional contributions
(4)
Concessional contributions types and cap
(4.2)
Additional 15% tax for high-income earners (Division 293)
(4.4)
Release of excess concessional contributions
(4.5)
Constitutionally protected funds
(4.7)
Defined benefit schemes
(4.8)
Non-concessional contributions
(5)
Non-concessional contributions types and cap
(5.1)
The work test
(5.3)
Bring-forward arrangements
(5.4)
Personal injury contributions (structured settlements)
(5.5)
Excess non-concessional contributions
(5.6)
Conditions of release
(7)
Total super balance
(8)
What is the total superannuation balance (TSB)?
(8.1)
Transfer balance cap
(9)
What is the transfer balance cap (TBC)
(9.1)
Transfer balance account
(9.2)
Transfer balance account - credits
(9.3)
Transfer balance account - debits
(9.4)
Excess on the transfer balance cap
(9.5)
Insurance within super
(10)
Insurance within super
(10.1)
Type of insurances
(10.2)
Term life insurance
(10.3)
Total and Permanent Disablement (TPD) Insurance
(10.4)
Income protection within super
(10.5)
Taxation of insurance benefits paid through super
(10.8)
Insurance in super and low-balance or inactive accounts
(10.10)
Taxation of superannuation
(11)
Taxation of superannuation
(11.1)
Super lump tax (member benefits)
(11.2)
Death benefit payments
(11.4)
Capital gains tax concessions for small business
(12)
a CGT Concessions for small business - order of application
(12.1)
Lifetime CGT cap
(12.2)
Basic conditions
(12.3)
Small business 15-year exemption
(12.4)
Small business 50% active asset reduction
(12.5)
Small business retirement exemption
(12.6)
Small business rollover
(12.7)
CGT cap contributions
(12.8)
Transition to retirement
(13)
What is transition to retirement (TRIS/ TTR)
(13.1)
Key features of TRIS income streams
(13.2)
How a member can benefit from TRIS/ TTR strategy
(13.4)
When is a TRIS in the retirement phase?
(13.6)
Retirement income streams
(14)
Income streams
(14.1)
Account-based minimum drawdowns
(14.4)
Taxation of super income stream
(14.5)
Retirement Income Covenant (RIC)
(14.7)
Life expectancy table
(14.8)
Federal budget summaries
(15)
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