Tag
Superannuation
28 Cockatoo articles in this topic.
Best Performing Super Funds in Australia
How to judge a super fund the right way: long-term net returns, fees, insurance and service — not last year's headline number. A neutral guide to comparing funds.
CGT and SMSF / Super
How capital gains tax works inside super and SMSFs — the 33.3% discount in accumulation phase, effectively nil CGT in pension phase, and what that means for timing asset sales.
Corporate vs Individual Trustee
Every SMSF needs a trustee structure — individual trustees or a corporate trustee. Here is how they compare on cost, admin, penalties and succession, and how to choose.
Division 296: The $3 Million Super Tax
Division 296 adds an extra tax on earnings for super balances above $3 million. Here's how the new rules work, who they hit, and when the first bills land.
Downsizer Super Contribution
Australians aged 55 and over can put up to $300,000 each from the sale of their home into super — outside the usual caps. Here are the rules, timing, and how it interacts with other limits.
How Much Do You Need to Start an SMSF?
There is no legal minimum to start an SMSF, but ASIC and industry guidance often cite around $200,000+ as the point where the fixed costs make sense. Here is how to work out your own breakeven.
How Much Super Do I Need to Retire?
How big should your super balance be? We look at ASFA's lump-sum targets, average balances by age, and the contribution levers you can pull to close the gap before you retire.
How to Set Up an SMSF (Step by Step)
Setting up a self-managed super fund involves a trustee structure, a trust deed, ATO registration, a bank account and an investment strategy. Here is the full step-by-step process for 2026.
Salary Sacrifice Super: How It Works
Salary sacrificing into super swaps your marginal tax rate for the 15% contributions rate. Here is how it works, a worked example, and how it fits within your concessional cap.
SMSF Audit Requirements
Every SMSF must be independently audited each year by an approved SMSF auditor before it lodges. Here is what the audit covers, the timing, and what happens when a contravention is reported.
SMSF Costs & Fees: What You'll Actually Pay
Running an SMSF means fixed annual costs — accounting, audit, the ATO levy and sometimes ASIC fees — that do not shrink with a small balance. Here is what an SMSF actually costs in 2026.
SMSF Investment Strategy (with Template)
Every SMSF must have a written investment strategy covering diversification, liquidity, risk and insurance. Here is what it must include, plus a simple template outline you can copy.
SMSF Pension Phase: Paying a Pension
When SMSF members retire, the fund can start an account-based pension — unlocking tax-free earnings and nil CGT, but with minimum drawdowns and the transfer balance cap to manage. Here is how it works.
SMSF Property Investment & Borrowing (LRBA)
An SMSF can buy property and even borrow to do it through a limited recourse borrowing arrangement. Here are the rules, the risks and the compliance care an LRBA demands.
SMSF Trustee Responsibilities
As an SMSF trustee you are legally responsible for the fund — the sole purpose test, record-keeping, the investment strategy and compliance. Here are your duties and the penalties for getting them wrong.
SMSF vs Industry / Retail Super Fund
An SMSF gives you control and investment choice; an industry or retail fund gives you low-cost simplicity. Here is how they compare on cost, control, investment options, time and insurance.
Spouse Contributions & Contribution Splitting
Couples can even out their super balances and pick up a tax offset. Here is how spouse contributions and contribution splitting work, and when each is worth using.
Super Contribution Caps 2026–27
The concessional and non-concessional super contribution caps rise from 1 July 2026. Here are the new limits, the bring-forward and carry-forward rules, and how to use them without going over.
Superannuation Explained: How Super Works in Australia
A plain-English guide to how superannuation works in Australia: employer contributions, how super is taxed, choosing a fund, and when you can finally access your money.
Superannuation Guarantee Rate 2026 (& Payday Super)
The Super Guarantee rate is now 12%, and from 1 July 2026 employers must pay super every payday. Here is what the SG rate is, who it applies to, and what Payday Super changes.
Winding Up / Closing an SMSF
Closing a self-managed super fund is a defined process — pay out or roll over benefits, complete a final audit and return, then wind up per the deed. Here is how to close an SMSF properly.
Retirement Planning in Australia: How Much You Need & How to Plan
A plain-English guide to planning retirement in Australia — how the super, age pension and personal-savings system fits together, how to set an income target, and how to draw it down to last.
Division 293 Tax Explained
Division 293 tax charges an extra 15% on some super contributions for high earners. Here is how the threshold works, how the tax is calculated, and how it differs from the $3m super tax.
Government Super Co-contribution
If you are a lower-income earner and make an after-tax super contribution, the government may add up to $500. Here is how the co-contribution works, who qualifies, and how to claim it.
SMSF Explained: Self-Managed Super Funds in Australia
A self-managed super fund lets you run your own super, with full control and full responsibility. Here is what an SMSF is, who it suits, and how the ATO regulates it in 2026.
Super Death Benefits & Binding Nominations
Your super does not automatically pass through your will. Learn who can receive it, how binding and non-binding nominations differ, and how death benefits are taxed depending on the beneficiary.
Transition to Retirement (TTR) Strategy
A transition to retirement pension lets you draw super while still working from age 60. Here's how the TTR strategy works, the tax rules, and who it suits in 2026.
When Can You Access Your Super? Preservation Age
Preservation age is now 60 for everyone reaching retirement. Here is what that means, the conditions of release you must also meet, and the limited grounds for accessing super early.