ARTICLE · 27 SEPTEMBER 2013

Legislated superannuation changes since the winter newsletter

Moore Australia

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The article discusses proposed budget changes as well as recent legislated changes to the superannuation regime.

AustraliaTax

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Recently legislated

Since our Winter 2013 Newsletter, proposed superannuation changes that have since been legislated include (but not limited to):

Concessional contribution caps

Concessional contributions include contributions for which the individual or an employer is allowed a tax deduction. This includes the 9% compulsory SG payments, salary sacrifice contributions and personal contributions for which an individual is entitled to claim a tax deduction (usually where less than 10% of an individual's assessable income plus reportable fringe benefits for the income year came from being an employee).

The concessional contribution caps are as follows:

Age

FY12/13

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