ARTICLE · 15 MAY 2009

Superannuation

DLA Piper Australia

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The Budget brought down by the Federal Government last night introduced changes to the superannuation regime dealing with concessional contributions, the government co-contribution, and the minimum payment amounts for account-based pensions.

AustraliaEmployment and HR

Peter Charteris

Jane Seawright

The Budget brought down by the Federal Government last night introduced changes to the superannuation regime dealing with concessional contributions, the government co-contribution, and the minimum payment amounts for account-based pensions. Most of these measures were the subject of strategic leaks over the past week or so, and speculation regarding other more sweeping changes has proved to be unfounded. The Henry Tax Review may of course still result in more substantial changes to the superannuation system.

CONCESSIONAL CONTRIBUTION LIMIT

The concessional contributions cap is to be halved from 1 July 2009.

This limit applies to the amount of concessional contributions (sometimes known as 'before tax contributions') which can be made by or in respect of individuals before excess concessional contributions tax is incurred.

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