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.