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Contribution Caps

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2025-26 super thresholds – key changes and implications

The ABS recently released figures which are used to determine key superannuation rates and thresholds that will apply from 1 July 2025. This outlines the rates and thresholds that are changing and those that aren’t.  

2024/25 super thresholds – key changes and implications

The ATO has released all the superannuation rates and thresholds that will apply from 1 July 2024. Here's what’s changing and what’s not, and some key considerations and opportunities in the lead up to 30 June and beyond.

Prepare for the shifting sands in personal taxation

The Government is preparing the ground for changes relating to both superannuation and personal taxation. The tax amendments in the coming Budget may be modest but several critical areas face greater scrutiny.

$5 million cap punishes 30 years of super saving

The ATO Commissioner called large super balances "accidents of history" but the industry has rolled over on a $5 million cap. Wealth compounds remarkably over decades and long-term saving should be encouraged.

Super is about equity and fairness

The superannuation system has led to intergenerational envy about the tax benefits flowing to retirees. That envy wouldn't exist if super had been structured differently at inception, as Paul Keating originally envisaged.

A guide to excess non-concessional super contributions

Rules for eligibility to contribute to super are simple but there are conditions regarding accessing the bring forward rule that may result in unintended tax consequences. Here's an overview of everything you need to know.

How SMSF contribution reserving can use the higher caps

With the increase in the concessional cap to $27,500 on 1 July 2021, a contribution reserving strategy could allow a member to make and claim deductions for personal contributions of up to $52,500 this year.

All’s fair in love and super: why couples should equalise super

Changes implemented by super reforms since 1 July 2017 have brought greater incentives for spouses to equalise their superannuation balances, including tax and estate planning benefits.

Helping your children build their super

It has become more difficult to build large superannuation balances with contribution caps and more people paying off home loans for longer. How can wealthy parents help their adult children?

Over the top: exceeding the concessional cap

What to do if super guarantee payments from multiple employers, combined with salary sacrifice arrangements, have resulted in a breach of the concessional contribution cap.

How the super contribution changes may benefit you

Super contribution changes that took effect on 1 July 2017 and other changes coming in from 1 July 2018 aren't all negative, leaving opportunities over the next few months to make the necessary adjustments.

Four checks for super downsizer contributions

The new downsizer contribution legislation can assist older Australians to contribute to super by selling their main residence (without actually downsizing) but could affect their age pension.

Most viewed in recent weeks

16 ASX stocks to buy and hold forever, updated

This time last year, I highlighted 16 ASX stocks that investors could own indefinitely. One year on, I look at whether there should be any changes to the list of stocks as well as which companies are worth buying now. 

2025-26 super thresholds – key changes and implications

The ABS recently released figures which are used to determine key superannuation rates and thresholds that will apply from 1 July 2025. This outlines the rates and thresholds that are changing and those that aren’t.  

Why the $5.4 trillion wealth transfer is a generational tragedy

The intergenerational wealth transfer, largely driven by a housing boom, exacerbates economic inequality, stifles productivity, and impedes social mobility. Solutions lie in addressing the housing problem, not taxing wealth.

The 2025 Australian Federal election – implications for investors

With an election due by 17 May, we are effectively in campaign mode with the Government announcing numerous spending promises since January and the Coalition often matching them. Here's what the election means for investors.

Finding the best income-yielding assets

With fixed term deposit rates declining and bank hybrids being phased out, what are the best options for investors seeking income? This goes through the choices, and the opportunities and risks involved.

What history reveals about market corrections and crashes

The S&P 500's recent correction raises concerns about a bear market. History shows corrections are driven by high rates, unemployment, or global shocks, and that there's reason for optimism for nervous investors today. 

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