Tax On Superannuation


Superannuation Tax

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