
Essntial Tax & Super Figures – A resource for SMSF trustees & professionals updated for 2026-27 financial year.
KEY HIGHLIGHTS
What’s covered in the comprehensive guide
01
Dvision 296 Tax Framework
Exact mechanics for the $3M and $10M thresholds, negative earnings rules, and the 30 June 2026 SMSF CGT cost base adjustment election.
02
Payday Super & Earning Base Shifts
Operational timelines for the 7-business-day payment window and the calculation shift from OTE to Qualifying Earnings (QE).
03
Indexed Contribution Caps
Fresh thresholds for Concessional ($32,500) and Non-Concessional ($130,000) caps, plus restricted Total Super Balance tiers for 3-year bring-forwards ($390,000).
04
Retirement Phase & Pension Rules
Current rates for the General Transfer Balance Cap ($2.1M), Defined Benefit Income Cap ($131,250), and age-based minimum drawdowns.
05
Taxation & Offset Matrices
Updated 2026–27 personal income brackets (including the 15% rate reduction), Medicare Levy Surcharge tiers, LITO, and lump-sum tax treatments.
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