Retirement Planning

The note, published on 30 September 2026 in e61's budget61 series, is research and commentary. It is not a government proposal, and the 12% super guarantee remains law.

Australians had $21.2 billion in lost and ATO-held super as at 30 June 2026, spread across about 7.48 million accounts, according to the ATO. ATO Deputy Commissioner Ben Kelly says the average amount in lost super is around $41,000. With the 31 October deadline …

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 …

RevenueSA's guidance sets out the thresholds. Full relief applies to a new home or off-the-plan apartment with a dutiable value of $2 million or less. Partial relief applies between $2 million and $2.1 million, and there is no relief at $2.1 million or more.

The Private Health Insurance Amendment (Modernising the Private Health Insurance Rebate) Bill 2026 passed the House of Representatives on 16 September 2026. It is a bill, not law, and it still has to pass the Senate.