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Non Concessional Contributions

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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.

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.

Valuable super contribution changes are now law

Important changes to superannuation that affect an individual’s ability to contribute are now law with effect from 1 July 2022. Check the new rules for changes to your circumstances to boost your super.

Super changes, the Budget and 2021 versus 2022

Josh Frydenberg's third budget contained changes to superannuation and other rules but their effective date is expected to be 1 July 2022. Take care not to confuse them with changes due on 1 July 2021.

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.

Indexation complication! Four changes you need to know

Several superannuation thresholds will be indexed from 1 July 2021, and it's critical to check the new opportunities to put more into the tax advantages of super. Some of the calculations are tricky, others easy.

Claiming a tax deduction for super contributions

The timing of lodging a notice of intent to claim a tax deduction on super contributions and making partial rollovers or withdrawals can make a big difference to the amount allowed to be claimed.

What super changes should you know from 1 July?

A few rules have changed, one is caught up in the legislative stage, and it's worth revising a couple of others. Around the age of 65, there are specific super opportunities every retiree should know.

The top seven EOFY superannuation tips

End of financial year is fast approaching, but you can get ahead of the game with these seven superannuation tips, including a way for a couple to put $800,000 into super in coming months.

Re-contributions another victim of Budget

If proposed super changes are enacted, the lifetime cap on non-concessional contributions will confine the re-contribution strategy and significantly increase the tax payable on death benefits. Was that intended?

Understanding the bring forward rule

If you want to make the most of the recently increased superannuation personal contribution limits, here is a timely explanation of how to use the 'bring forward' rule to your advantage.

Most viewed in recent weeks

Vale Graham Hand

It’s with heavy hearts that we announce Firstlinks’ co-founder and former Managing Editor, Graham Hand, has died aged 66. Graham was a legendary figure in the finance industry and here are three tributes to him.

The nuts and bolts of family trusts

There are well over 800,000 family trusts in Australia, controlling more than $3 trillion of assets. Here's a guide on whether a family trust may have a place in your individual investment strategy.

Welcome to Firstlinks Edition 583 with weekend update

Investing guru Howard Marks says he had two epiphanies while visiting Australia recently: the two major asset classes aren’t what you think they are, and one key decision matters above all else when building portfolios.

  • 24 October 2024

Warren Buffett is preparing for a bear market. Should you?

Berkshire Hathaway’s third quarter earnings update reveals Buffett is selling stocks and building record cash reserves. Here’s a look at his track record in calling market tops and whether you should follow his lead and dial down risk.

Preserving wealth through generations is hard

How have so many wealthy families through history managed to squander their fortunes? This looks at the lessons from these families and offers several solutions to making and keeping money over the long-term.

A big win for bank customers against scammers

A recent ruling from The Australian Financial Complaints Authority may herald a new era for financial scams. For the first time, a bank is being forced to reimburse a customer for the amount they were scammed.

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