ATO-held super refers to super money the ATO holds for you. This includes amounts paid by employers, super funds or the government on your behalf. Generally, super money will be transferred to the ATO from super providers for any of the

Your employees can ‘sacrifice’ part of their wages into super contributions under an agreement with you. From 1 January 2020, salary sacrificed super contributions cannot be used to reduce your super guarantee obligations, regardless of the amount

Now that the election is over, there is status quo in the existing superannuation laws. Maximum concessional contributions (i.e. tax deductible ones) for 2019 are $25,000. This is made up of: Employer contributions Salary Sacrifice

The final in our series on the changes to superannuation now focuses on the “catch up provisions” that come into effect from 1 July 2017, but can only really be accessed from 1 July 2018. The catch up provisions allow individuals that meet certain