Superannuation Hub
Super contributions, salary sacrifice, Division 296, payday super, and retirement planning guides.
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Articles in this hub · 12
Division 293 Tax: What Triggers It, How It's Calculated, and EOFY Planning
Division 293 tax is a 15% additional tax on concessional super contributions for high-income earners above $250,000. How it works, what triggers it, worked examples, and planning strategies to manage or avoid the surcharge.
Division 293 Tax 2025-26: The Extra 15% on Super Over $250k
An extra 15% tax on concessional super contributions once your income plus contributions tops $250,000. Who pays, how it's calculated, and how to pay it.
SAPTO Calculator AU 2025-26 — Seniors and Pensioners
Work out your Seniors and Pensioners Tax Offset for 2025-26 — $2,230 max for singles, $1,602 each for couples, shade-out at 12.5¢/$ above the threshold.
Spouse Super Contribution Tax Offset: How to Claim Up to $540 in 2025-26
If your spouse earns under $40,000, you can contribute to their super and claim a tax offset of up to $540. Here's how the spouse contribution offset works, who qualifies, and how to maximise it.
Does Salary Sacrifice Still Help on a $300,000 Salary in Australia? (2025-26)
A practical guide to when salary sacrifice can still reduce tax on a $300,000 salary, and why the concessional cap and Division 293 tax limit matter.
FHSS Release Tax and Timing Explained (Australia 2025-26)
Verified guide to how FHSS release tax works, when the assessable amount goes into your return, and the timing rules around signing a property contract.
Salary Sacrifice vs Personal Super Contribution (2025-26): Which Is Better?
Compare salary sacrifice and personal deductible super contributions in 2025-26, including cashflow, admin, and cap considerations.
LISTO Threshold Increase From $37,000 to $45,000 — Now Law
Now law: the LISTO income threshold lifts to $45,000 and the maximum offset rises to $810 from 1 July 2027.
Division 296: From 2023 Announcement to March 2026 Passage — Every Design Change Explained
Division 296 evolved substantially between its March 2023 announcement and March 2026 passage. Thresholds, earnings methodology, and start date all changed. This is the complete timeline of what was proposed, what was amended, and what finally became law.
Super on Paid Parental Leave: Starts 1 July 2025
From 1 July 2025, super is paid on government-funded Parental Leave Pay. This update explains who gets it, how it is calculated, and when payments arrive.
Division 296 Start Date: 1 July 2026 — What Happens Now the Law Has Passed
Division 296 passed the Senate on 10 March 2026 and takes effect 1 July 2026. Two-tier rates ($3M and $10M thresholds), realised earnings only, CPI-indexed thresholds. What the first assessment year looks like.
Super Guarantee Hits 12% — and Payday Super Starts July 2026
The super guarantee rate reached 12% on 1 July 2025, completing a decade-long increase. From July 2026, employers must pay super every payday instead of quarterly.