Superannuation may be taxed at up to three points, depending on the circumstances: at the point of contribution to a fund, on investment income and at the time benefits are received. A superannuation guarantee charge may also be payable by employers if contributions are not made by the requisite date.
Our superannuation tax expertise covers:
> Superannuation guarantee charges
> Meaning of employer and employee
> Determination of salary and wages
> Minimum superannuation support
> Calculation of notional earnings base
> Individual employee’s shortfall