Superannuation Tax Rules
Applied superannuation questions based on the supplied reading coverage.
Applied Questions
Question 1 — Employer SG
An employer pays an eligible employee $120,000 ordinary time earnings in 2026–27. Using a 12% SG rate, calculate the annual minimum contribution before considering quarterly timing or maximum contribution base.
Question 2 — Concessional contribution
Explain why a deductible personal contribution and an after-tax non-concessional contribution are not taxed in the same way.
Question 3 — Contribution cap
Why must the income year be identified before giving advice about contribution caps?
Question 4 — Division 293
A high-income employee’s Division 293 income exceeds $250,000 and the employee receives concessional contributions. Explain the policy and tax issue.
Question 5 — Fund earnings
Explain why investment income earned inside a complying superannuation fund is not simply taxed at the member’s personal marginal rate each year.
Question 6 — Benefit
A member wants to withdraw super at retirement. Identify at least four facts required before advising on benefit taxation.