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Concessional Tax

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The mechanics of the $3 million super tax must be fixed

Most people accept there should be a limit to the tax concessions for high super balances, but the mechanics of Government's $3 million proposal must be fixed before it is legislated. Treasury missed the detail.

Five proposed changes to superannuation

The taxation of superannuation in Australia is complex, inequitable and subject to regular change. These features reduce the long-term confidence of Australians in their superannuation system. We should do better.

The myth about Costello’s super generosity

Peter Costello's 2007 changes made payments from superannuation tax free after age 60 for those who are fully retired. Is he responsible for making super unaffordable which is now forcing policy changes?

Beware Division 293 tax on superannuation contributions

Division 293 tax has arrived and many high income earners have already received an unexpected tax assessment on their super contributions. Find out the details and whether this new tax will affect you too.

Make sure going overseas does not spoil your SMSF

If your SMSF loses residency status while you are overseas, the tax penalties are significant enough to spoil your retirement. Being aware of the rules and options available allows you to avoid the hurt and enjoy the homecoming.

Four big fat myths of superannuation

We hear about what's wrong with our superannuation and retirement income systems and over time, exaggeration has crept in. We need to dispel myths and have a clear fact base as the foundation for discussion and policy.

ATO to increase surveillance of SMSFs

The ATO will step up surveillance of SMSFs in 2013/14, and trustees need to ensure their fund is compliant. There are rules around the acquisition of assets, especially related party transactions.

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Indexation implications – key changes to 2026/27 super thresholds

Stay on top of the latest changes to superannuation rates and thresholds for 2026, including increases to transfer balance cap, concessional contributions cap, and non-concessional contributions cap.

The refinery problem: A different kind of energy crisis in 2026

The Strait of Hormuz closure due to US-Iran conflict severely disrupted global energy supply chains. While various emergency measures mitigated the crude impact, the refined product market faces unprecedented stress.

Has Australia wasted the last 30 years?

The 20 years after Peter Costello left Treasury have been deemed wasted...by Peter Costello. The missed opportunities for Australia began long before.  

3 ways to defuse intergenerational anger

With the upcoming budget increasingly likely to include bold proposals to alter the tax code I’ve outlined three incremental steps with fewer unintended consequences.

Navigating the next stage of life in retirement

Retirement planning is more than just saving enough money. Long-term care needs, housing choices, and social networks are just as critical for a happy and enjoyable life.

The missing 30%: how LIC returns are understated, and why it matters

The perceived underperformance of LICs compared to ETFs is due to existing comparison data excluding crucial information, highlighting the need for proper assessment and transparent reporting.

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