Super funds are subject to similar taxation as other types of taxpayers. However, there are a number of specific provisions that apply to super funds. Trustees should be well informed of their taxation obligations.

Learn about the taxation of income and capital gains within a super fund and what rate of tax applies for a super fund paying an income stream to members, or in accumulation phase, before you retire. Very importantly, learn about the additional tax that applies if the SMSF breaches the super rules.

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How super is taxed

Non-complying SMSFs

SMSF compared to other structures

By the end of the book, this is what you will know:

  • Outline when a self-managed super fund is eligible for concessional tax treatment
  • Compare the taxation of superannuation funds to other investment structures
  • Explain the three stages at which superannuation maybe taxed
  • Summarise the taxation of self-managed super fund income
  • Describe the taxation of a non-complying self-managed super fund
  • Summarise the taxation of capital gains in superannuation
  • List the tax deductions available in superannuation

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