Tax Fundamentals – Superannuation

$198.00 AUD Inc. GST

At the conclusion of this training, attendees should have a broad understanding of:

  • The three phases of superannuation, being:
    • the contributions phase;
    • the investment phase; and
    • the retirement phase;
  • The types of contributions that can be made into a superannuation fund;
  • The annual limits that apply to superannuation contributions;
  • The general income tax issues in calculating a superannuation fund’s taxable income;
  • The investment rules;
  • When funds can be released from superannuation;
  • The transfer balance cap;
  • The taxation of superannuation benefits

The currency of this resource material is at 21 January 2021.