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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

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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