Super and retirement
Superannuation contributions, salary sacrifice, carry-forward and downsizer contributions, Division 296 tax on large balances, death benefits, the First Home Super Saver Scheme, payday super and how the Age Pension treats your savings.
Calculators
Guides
Age Pension and super: how Centrelink assesses your retirement savings
How the Age Pension works with superannuation in Australia, including official rates and thresholds from 20 September 2026, the income and assets tests, and deeming.
First Home Super Saver Scheme: contribution limits, withdrawals and tax
How the First Home Super Saver Scheme works in Australia, including the $15,000 and $50,000 limits, eligibility, release rules, the 30% tax offset and occupancy requirements.
Payday Super for employees: when super must reach your fund from 1 July 2026
What Payday Super means for Australian employees from 1 July 2026, including the 12% rate, qualifying earnings, the 7 business day rule, and how to check contributions.
Salary sacrifice into super: how it works, the caps and the tax effect
How salary sacrificing into super works in Australia, the 2025-26 and 2026-27 concessional caps, contributions tax, Division 293 and the effect on take-home pay and HELP.
Carry-forward concessional super contributions: unused cap and the $500,000 test
How unused concessional super caps can be carried forward for up to five years, the $500,000 total super balance test, the 2026-27 $32,500 cap, and the ATO's official Sam example.
Downsizer super contributions: age 55, the $300,000 limit and the 90-day rule
How downsizer super contributions work in Australia if you are 55 or older, including the $300,000 cap, 10-year ownership test, 90-day payment window and the effect on your total super balance.
Division 296 tax on super balances over $3 million: current law from 1 July 2026
How Division 296 tax works from 1 July 2026, including the $3 million and $10 million thresholds, the official earnings-proportion method, the 2026-27 transitional rule and the ATO's Jordan and Kelly examples.
Super death benefits: who can be paid, tax on lump sums and income streams
How Australian super death benefits are paid and taxed, including the difference between a super-law dependant and a tax dependant, lump-sum rates for non-dependants, and child income-stream limits.