Super guides
Our technical reference guides provide you with a comprehensive summary of the superannuation rules and issues that you need to be aware of when advising clients.
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Rated #1 for Technical Support 13 years running by Wealth Insights¹ our FirstTech team brings award-winning expertise to every adviser conversation.
For more than 25 years, our team has offered expert guidance across a wide range of technical areas, from superannuation and contributions, to aged care and estate planning.
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Latest news
The aged care rates and thresholds for 20 March 2026 have been released.
Maximum permissible interest rate increases to 7.96% from 1 April 2026 to 30 June 2026.
The FIrstTech aged care rates and thresholds for 20 March 2026 are available here.
The Centrelink rates and thresholds for 20 March 2026 have been released. Includes the increase in deeming rates to 1.25% and 3.25%.
The FIrstTech Centrelink rates and thresholds for20 March 2026 are available here.
On 10 March 2026, the Senate passed the Treasury Laws Amendment (Building a Stronger and Fairer Super System) Bill 2026, along with the related imposition Bill, legislating the introduction of the Division 296 tax from 1 July 2026.
The Bill passed the Senate with no amendments and includes previously announced amendments to the original proposal including:
- Two-tier tax on large super balances: Applying an additional 15% tax to earnings attributable to a member’s total superannuation balance (TSB) between $3 million and $10 million, and an additional 25% on earnings attributable to TSB above $10 million.
- Indexation: Both the $3 million and the new $10 million thresholds will be indexed to the Consumer Price Index.
- Realised earnings approach: In most cases, tax will be calculated on a fund’s realised (taxable) earnings, attributed to members with high balances, aligning with existing income tax concepts.
Regulations which will provide much of the detail about many aspects of the new legislation are yet to be released.
The new legislation also increases the income thresholds and maximum payment rate of LISTO from 1 July 2027.
Latest articles
Indexation of the General Transfer Balance Cap from 1 July 2026
Following the recent release of the December quarter CPI figures, the General Transfer Balance Cap is set to increase from $2 million to $2.1 million on 1 July 2026.
This article examines the implications of the increased Transfer Balance Cap (TBC) for those who have already commenced a retirement phase income stream, as well as those planning to commence one for the first time.
Reversionary ABPs - transfer balance cap vs total super balance
When an account based pension (ABP) automatically reverts, a credit does not arise in the reversionary beneficiary’s transfer balance account until 12 months after death.
However, the balance of the account based pension is reflected in the reversionary beneficiary’s total superannuation balance from the next 30 June following death, which may impact their situation from the start of the next financial year.
SMSF - Central management and control test
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¹ Wealth Insights Platform Service Level Reports - CFS First Tech team was rated #1 by Wealth Insights for Technical Support every year since 2013.
Adviser use only. Information on this webpage is provided by Avanteos Investments Limited ABN 20 096 259 979, AFSL 245531 and Colonial First State Investments Limited ABN 98 002 348 352, AFSL 232468. It may include general advice but does not consider anyone’s individual objectives, financial situation, needs or tax circumstances. You should read the relevant Product Disclosure Statements (PDSs), Investor Directed Portfolio Service Guides (IDPS Guides) and Financial Services Guides (FSGs) before making any recommendations to a client. The PDSs, IDPS Guides and FSGs can be obtained from www.cfs.com.au or by calling us on 13 18 36. Past performance or awards are no indication of future performance.