# Taxation of lump sums

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3 Examples The following examples show the tax implications for Members when accessing a lump sum: Tax on a lump sum at resignation under 55 years of age Sergeant White discharges from the Army after 15 years of service at age 35. Under the MilitarySuper rules, SGT White can access his pre 1 July 1999 Member contribution and earnings in cash with the remainder of his MilitarySuper Benefit being preserved until he reaches his preservation age of 60. Member Benefit Member contributions from after-tax salary \$ (pre 1 July 1999 contributions = \$20 000) Interest earned \$ (pre 1 July 1999 contributions = \$30 000) Total Member Benefit \$ Employer Benefit Productivity contributions \$ Interest earned \$ Unfunded Employer Benefit \$ Total Employer Benefit \$ On resignation SGT White can access \$ (pre 1 July 1999 contributions PLUS pre 1 July 1999 earnings) of his Member Benefit. The remainder of his Member Benefit, \$ must remain preserved until he reaches his preservation age of 60. SGT White s Employer Benefit also is preserved within MilitarySuper until he reaches age 55 at which time he can claim it as a pension or rollover amount. The Employer Benefit can only be taken as cash if a condition of release has been met. Tax to be paid on SGT White s \$50,000 Proportioning option Proportion of total Member Benefit from after-tax salary contributions = (\$ \$ ) = 37% Proportion of total Member Benefit from interest = (\$ \$ ) = 63% Therefore, the proportion on the part Benefit taken \$ is: Proportion of \$ from after-tax salary contributions = 37% of \$ = \$ Proportion of \$ from interest is = 63% of \$ = \$ When tax is considered: \$ is tax-free, and \$ is taxable. \$ no tax \$ % (including Medicare Levy) = \$ of 7

4 Tax on a lump sum at resignation under 55 years of age (continued) Tax to be paid on SGT White s \$ Tax-free option Cash Payment Member Contributions from after-tax salary \$ Interest Earned \$0 Superannuation Lump Sum Payment \$ Less Tax Payable \$0 Payment after Tax \$ Captain Arnell retires from the Navy on his 55th birthday. His Benefit consists of: Member Benefit \$ Member contributions from after-tax salary \$ Taxed Interest earned on Member contributions \$ Employer Benefit \$ Taxed Productivity contributions and interest \$ Untaxed Employer Benefit \$ Ancillary Benefit \$0 Total Benefit \$ Captain Arnell takes his Member Benefit of \$ as a lump sum. He decides to take 50% of his \$ Employer Benefit as a lump sum and 50% as a CPI-indexed pension. His total lump sum Benefit is \$ of 7

5 Tax on a lump sum at resignation under 55 years of age (continued) Tax Treatment Lump sum Benefit of \$ Amount Tax treatment Members after-salary contributions \$ Tax-free Taxed Interest earned on Member contributions \$ % tax up to \$ % tax for every dollar over \$ Untaxed Employer Benefit \$ % Tax (\$0 to \$ ) 31.5% tax (\$ to million) Taxation on lump sum Amount Tax treatment Benefit Members after-tax salary contributions \$ Tax-free Taxed Interest earned on Member contributions \$ up to \$165,000 (low rate tax cap) is tax free \$165,000 \$150,000 = \$15,000 remaining in low rate tax cap Untaxed Employer Benefit \$ % tax for first \$165,000 of taxable taken Gross lump sum \$ Tax payable \$ NET (Medicare Levy is included in Tax already) \$ % tax between \$165,001 - \$1.205 million \$150,000 taxable taxed taken already, leaving \$15,000 available under tax cap 15, % = \$2, , % = \$74,025 5 of 7

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