Reading Room

Service: Superannuation

Superannuation guarantee: due dates and considerations for employees and employers
by Aspen Corp 3 September 2025
On 1 July 2025 the superannuation guarantee rate increased to 12% which is the final stage of a series of previously legislated increases.
Super guarantee rate now 12%: what it means for employers.
by Aspen Corp 7 August 2025
Super guarantee rate now 12%: what it means for employers.
by Aspen Corp 2 July 2025
Division 296 super tax is the Federal Government proposal to impose an extra 15% tax on total superannuation balance earnings over $3 million.
by Aspen Corp 2 July 2025
What does the One Big Beautiful Bill mean for Australian investors, especially super funds and small businesses with US exposure?
by Aspen Corp 8 April 2025
The superannuation guarantee rules are broad and, in some circumstances, extend beyond the definition of common law employees to some directors, contractors, entertainers, sports persons and other workers.
by Aspen Corp 7 April 2025
The amount of money that can be transferred to a tax-free retirement account will increase to $2m on 1 July 2025.
by Aspen Corp 13 February 2025
The Government has announced its intention to introduce mandatory standards for large superannuation funds to, amongst other things, deliver timely and compassionate handling of death benefits. Do we have a problem with paying out super when a member dies?
by Rob Lo Presti 12 February 2025
The amount of money that can be transferred to a tax-free retirement account will increase to $2m on 1 July 2025.
by Aspen Corp 2 July 2024
How personal tax, super, wages, business confidence, migration & labour will change of 2024-25
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