ARTICLE · 10 DECEMBER 2011

Superannuation changes annouced in the "Mid-year Budget"

DLA Piper Australia

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The mid-year economic and fiscal outlook released by the Treasurer announced significant superannuation changes.

AustraliaEmployment and HR

Philip Broderick

Peter Charteris

The 2011-2012 mid-year economic and fiscal outlook released by the Treasurer on 29 November 2011 announced a number of significant superannuation changes, including:

Abolishing the superannuation guarantee maximum age limit with effect from 1 July 2013
From 1 July 2013, employers will be obliged to make superannuation contributions for eligible employees regardless of their age, as a result of the abolition of the current age limit of 75 that applies to the superannuation guarantee regime. In addition, employers will be able to claim a tax deduction for superannuation guarantee contributions for employees aged 75 and over as they are currently able to for employees under 75 years of age.

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