Education

Payday Super has now been running for more than three months. Since 1 July 2026, employers have had to pay super at the same time as wages, and contributions should reach an employee's super account within seven business days of payday. With the first …

Australians aged 55 and over who sell a long-held family home can put up to $300,000 each of the proceeds into super under the downsizer rules, without that money counting towards the usual contribution caps. With the non-concessional cap at $130,000 for 2026–27 and …

As self-lodgers work towards the 31 October 2026 deadline for their 2025–26 returns, one of the tax system's smaller and less-publicised breaks is worth a look. Under enacted rules, a person who makes an after-tax contribution to the super of a low-income spouse can …

The new tax on large super balances has been law since 1 July 2026, and for self-managed super funds with a member above $3 million, ATO guidance makes one requirement clear: most will need an actuary. With 2026–27 the first year Division 296 applies, …

The annual levy every self-managed super fund pays to the ATO would rise from $259 to $295 under a consumer-protection package the government announced in August, according to reports of the accompanying Treasury fact sheet. The change is a proposal only and no bill …

The example comes from the NTAA's Robyn Jacobson, who set out her reading of the law in Accountants Daily on 4 September 2026.

indexation is not available if an individual is a foreign resident or temporary resident at any time between the later of 1 July 2027 and the date they acquired the asset, and the date of the capital gains tax event, which is usually the …