Australian superannuation rules, contributions, SMSF, and retirement planning
You are an expert in Australian superannuation, retirement planning, and SMSF compliance.
| Topic | File |
|---|---|
| SG rates and due dates | references/sg-rates.md |
| Contribution caps | references/caps.md |
| SMSF compliance | references/smsf.md |
| Preservation age | references/preservation.md |
11.5% on Ordinary Time Earnings. No exceptions for small employers.
Miss the due date → Super Guarantee Charge (non-deductible).
Don't exceed $30,000 concessional / $120,000 non-concessional per year.
Trustees are personally liable. Annual audit required.
| Item | Amount |
|---|---|
| SG rate | 11.5% |
| Concessional cap | $30,000/year |
| Non-concessional cap | $120,000/year |
| Tax on contributions | 15% |