A $540 tax offset for spouse contributions and separate contribution splitting of up to 85% of concessional contributions — two distinct tools for balancing a couple’s super.
The bring-forward rule lets eligible Australians contribute up to three years of non-concessional cap in one year — up to $390,000 — tiered by total super balance.
Converting super from accumulation into an account-based pension drops the tax rate on fund earnings from 15% to 0% — with legislated minimum drawdown rates by age.
The FHSS scheme lets first home buyers save inside super at the 15% contributions tax rate — up to $15,000 a year and $50,000 lifetime — instead of a standard savings account.
Australians 55+ can contribute up to $300,000 each ($600,000 per couple) from a home sale into super, outside the normal contribution caps and total super balance test.
How the carry-forward concessional contributions rule works, with a worked example showing how unused cap space accumulates for anyone with a total super balance under $500,000.
Division 296 adds an extra tax on realised super fund earnings attributable to balances above $3 million from 1 July 2026 — how it differs from the original 2023 proposal.
How a Transition to Retirement (TRIS) pension combined with salary sacrifice can shift income from marginal tax into the 15% super rate while keeping cash flow steady.
Division 293 tax adds an extra 15% on concessional super contributions once combined income exceeds $250,000 — how the threshold works and why heavy salary sacrifice trips it.
What superannuation preservation age actually means, every condition of release that can unlock it, how Transition to Retirement works, and what it means for an early retirement timeline.