Individuals superannuation essentials

Advanced topics

Choosing a fund

Employer contributions

Growing and consolidating super

Finding lost and unclaimed super

Receiving a benefit

Accessing your super if you have a terminal medical condition

Answers to questions about accessing super tax-free if you have a terminal medical condition.

Beware of promoters offering early access to super

Various plans which offer access to your superannuation money before you retire are illegal.

Cap on untaxed super lump sum benefits

How the untaxed plan cap applies to your untaxed super lump sum benefits (not including death benefits paid from a super fund).

Low rate cap on super lump sum benefits

Explains what the low rate cap is and how it applies to your super lump sum benefits.

New tax treatment for lump sum death benefits for defence forces and police

The law has changed to provide additional support to the non-dependants of defence personnel and police officers who have died in the line of duty.

Stopping and starting a superannuation income stream

Information on the rules around stopping and starting a superannuation income stream.

Super benefits under $200

The fact sheet explains when lump sum super payments under $200 are tax-free.

Super lump sums from a foreign super fund

Provides information about how super lump sums from a foreign super fund are taxed.

Transition to retirement

The transition to retirement measure allows individuals who have reached their preservation age, to access their superannuation benefits without having to retire or leave their job.

Turning 60 - what does it mean for super fund members?

Information for super fund members to clarify what happens when they turn 60.

Understanding a death benefit paid from a super fund

Information on death benefits paid from a super fund.

Understanding disability benefit payments

Provides information about how disability benefits are taxed.

Valuation factors for defined benefit interests

Explains what a defined benefit interest is and how to calculate the value of a defined benefit interest at a certain time using the income stream and lump sum valuation factors.