2 Tax Individual resident tax rates 1 Taxable income Tax % Tax on excess $18,200 Nil 19.0% $37,000 $3, % $80,000 $17, % $180,000 $54, % 2 Individual non-resident tax rates Taxable income Tax % Tax on excess Nil Nil 32.5% $80,000 $26, % $180,000 $63, % 2 Medicare levy thresholds ( ) No levy Reduced levy Full levy payable on income payable if taxable in range (2.0%) income Single <$20,542 $20,543- >$24,167 $24,167 Family <$34,367 $34,368- >$40,431 (no children) $40,431 Seniors and pensioners Single <$32,279 $32,280- >$37,975 $37,975 Couple <$46,000 $46,001- >$54,117 $54,117 Medicare levy surcharge Surcharge applies for singles and families with taxable income above the threshold who do not have adequate private health insurance. Nil 1% 1.25% 1.5% Single <$90,000 $90,001- $105,001- >$140,000 $105,000 $140,000 Family <$180,000 $180,001- $210,001- >$280,000 $210,000 $280,000 Other tax rates Complying Insurance bonds 30% superannuation fund 15% Companies 30% Non-complying superannuation fund 45% Friendly society bonds 30% 1 Excludes Medicare levy. 2 Includes the 2% temporary budget repair levy, which applies from 1 July 2014 to 30 June 2017.
3 Tax offsets Seniors and pensioners tax offset (SAPTO) ( ) Shade-out Cut-out Offset threshold threshold Single $2,230 $32,279 $50,119 Couple (each) $1,602 $28,974 $41,790 Illness separated couple (each) $2,040 $31,279 $47,599 Offset reduces by 12.5 cents per $1 of rebate income 3 above the shade-out threshold. Low income tax offset (LITO) Shade-out Cut-out Offset threshold threshold $445 $37,000 $66,667 Offset reduces by 1.5 cents per $1 of taxable income above $37,000. Spouse contribution tax offset Shade-out Cut-out Offset threshold threshold $540 $10,800 $13,800 Offset is 18% of the lesser of: $3,000 reduced by $1 per $1 of spouse s income 4 above $10,800, and total contribution for spouse. Mature age worker tax offset (MAWTO) 5 Net income from working 6 Offset Up to $10,000 Income 6 x 0.05 $10,000 $53,000 $500 $53,001 $62,999 $500 (Income 6 $53,000) x 0.05 $63,000 or more Nil Net medical expenses tax offset ( ) 7 Adjusted taxable income 3 Offset Up to $88,000 (single), 20% of medical expenses $176,000 (couple) over $2,162 Over $88,000 (single), 10% of medical expenses $176,000 (couple) over $5,100 3 Taxable income plus adjusted fringe benefits plus reportable superannuation contributions plus net investment losses. 4 Assessable income plus reportable fringe benefits plus reportable employer superannuation contributions. 5 Only available for taxpayers born before 1 July The Government has proposed to abolish the tax offset from 1 July Assessable income that is mainly reward for personal effort or skills plus reportable fringe benefits plus reportable employer superannuation contributions, less any related deductions. 7 The Government will phase out the net medical expenses tax offset from 1 July Transitional arrangements are to apply for certain taxpayers.
4 Superannuation Contributions caps Concessional contributions cap Under age 49 on 30 June 2014 $30,000 Age 49 and over on 30 June 2014 $35,000 Non-concessional contributions cap $180,000 Non-concessional contributions cap bring forward option 8 $540,000 CGT cap $1,355,000 Division 293 tax High income threshold $300,000 Tax rate 15% Superannuation Guarantee levels Rate 9.5% Maximum contributions base $49,430 p.q. Tax-free amount of bona fide redundancy and approved early retirement payment $9,514 + ($4,758 x completed years of service) Government co-contribution Total income 9 Maximum co-contribution Up to $34,488 $500 $34,489-$49,487 $500 [(Income 9 $34,488) x ] $49,488 or more $0 Preservation age Date of birth Preservation age Before 1 July July June July June July June July June After 30 June Those aged 64 or less at 1 July can contribute up to $540,000 over a three-year period. 9 Assessable income plus reportable fringe benefits plus reportable employer superannuation contributions.
5 Tax on lump sum withdrawals from superannuation 10 Taxed element Untaxed element Taxable component Withdrawn prior to 20% 30% to untaxed preservation age plan cap amount 11 47% 12 on balance Withdrawn from preservation age-59 first $185,000 0% 15% over $185,000 15% 30% to untaxed plan cap amount 11 47% 12 on balance Withdrawn age 60+ 0% 15% to untaxed plan cap amount 11 47% 12 on balance Tax-free component 0% Tax on superannuation lump sum payments made on death 10 Taxed Untaxed Taxable component element element Paid to dependant 0% 0% Paid to non-dependant 15% 30% Tax-free component 0% Tax on life benefit employment termination payments paid as a result of resignation or retirement 10 Taxable component Withdrawn prior to preservation age Up to lesser of: $185,000 and $180,000 less taxable income 30% Amounts over 47% 12 Withdrawn at preservation age or over Up to lesser of: $185,000 and $180,000 less taxable income 15% Amounts over 47% 12 Tax-free component 0% 10 Medicare levy should be added to these rates except where tax rate is nil. 11 Untaxed plan cap $1,355, Includes the 2% temporary budget repair levy which applies from 1 July 2014 to 30 June 2017.
6 Tax on life benefit employment termination payments paid as a result of genuine redundancy, invalidity and employment-related disputes 13 Taxable component Withdrawn prior to preservation age Up to $185,000 30% Over $185,000 47% 14 Withdrawn at preservation age or over Up to $185,000 15% Over $185,000 47% 14 Tax-free component 0% Tax on death benefit employment termination payments 13 Taxable component Paid to dependant first $185,000 0% over $185,000 47% 14 Paid to non-dependant first $185,000 30% over $185,000 47% 14 Tax-free component 0% Pay-in-lieu of long service leave and annual leave paid as a result of resignation or retirement 13 Reason for Accrued % Taxable Tax payment rate Long service Prior to 16 Aug % MTR 15 leave 16 Aug Aug % 30% Post 17 Aug % MTR 15 Annual leave Prior to 18 Aug % 30% Post 17 Aug % MTR 15 Pay-in-lieu of long service and annual leave paid as a result of bona fide redundancy or approved early retirement 13 Reason for Accrued % Taxable Tax payment rate Long service Prior to 16 Aug % MTR 15 leave Post 15 Aug % 30% Annual leave Full service period 100% 30% 13 Medicare levy is added to rates except where tax rate is nil. 14 Includes the 2% temporary budget repair levy which applies from 1 July 2014 to 30 June Marginal tax rate.
7 Life expectancy ( Life Tables 16 ) (Pension purchased from 1 January 2010) Age M F Age M F Account-based pension Minimum drawdown 17 Age % of account balance Under 65 4% % % % % % % 16 These tables are for technical calculations only. They underestimate actual life expectancy as they are historical statistics and do not take into account mortality improvements. 17 A maximum limit of 10% of the account balance applies to transition to retirement pensions.
8 Social security Age Pension rates (20 September 2014) Fortnightly Annual Single $ $22, Couple combined $1, $33, Illness separated combined $1, $44, Includes Pension and Clean Energy Supplement. Pension Assets Test For full pension /allowance Disqualifying asset limits Homeowners Single $202,000 $771,750 Couple combined $286,500 $1,145,500 Illness separated $286,500 $1,426,000 Non-homeowners Single $348,500 $918,250 Couple combined $433,000 $1,292,000 Illness separated $433,000 $1,572,500 Pension Income Test For full pension Disqualifying income limits Fortnightly Annual Fortnightly Annual Single $ $4, $1, $48, Couple combined $ $7, $2, $74, Illness separated $ $7, $3, $96, Deeming thresholds and rates Single Rate Couple First $48, % First $79,600 Over $48, % Over $79,600 Age Pension qualifying age Year born Age 1 January 1949 to 30 June July 1952 to 31 December January 1954 to 30 June July 1955 to 31 December On or after 1 January
9 Residential aged care (Entry from 1 July 2014) Daily means-tested amount (Income-tested amount + asset-tested amount)/364 Income-tested amount Single (Annual assessable income $25,118.60) x 50% Couples (each) (Annual assessable income $24,650.60) x 50% Asset-tested amount 17.5% of assets between $45,500 and $155, % of assets between $155, and $376, % of assets above $376, Accommodation payments Home cap 18 $155, Maximum accommodation supplement $53.04 Minimum assets after paying Refundable Accommodation Deposit $45,500 Interest charge on outstanding RAD (from 1 Jul 2014 to 30 Sep 2014) 6.69% Interest charge on outstanding RAD (from 1 Oct 2014 to 31 Dec 2014) 6.63% Ongoing care fees Basic daily care fee $47.15 Daily means-tested care fee 19 (Daily means-tested amount maximum accommodation supplement) Annual cap $25, Lifetime cap $60, Applies separately to both members of a couple. 19 Cannot exceed the recipient's cost of care.
10 Home care (From 1 July 2014) Basic daily fee $9.70 Income-tested care fee 20 Assessable income (single) Full pensioner Annual income-tested care fee Part pensioner (Annual assessable income $25,118.60) x 50% up to maximum of $5, Non-pensioner Assessable income (couple living together) Full pensioner Nil $5,000 + (Annual assessable income $48,583.60) x 50% up to maximum of $10, Annual income-tested care fee Part pensioner (Annual assessable income $19,492.20) x 50% up to maximum of $5, Non-pensioner Assessable income (couple illness separated) Full pensioner Nil $5,000 + (Annual assessable income $37,180.00) x 50% up to maximum of $10, Annual income-tested care fee Part pensioner (Annual assessable income $24,650.60) x 50% up to maximum of $5, Non-pensioner Nil Lifetime cap $60, $5,000 + (Annual assessable $48,115.60) x 50% up to maximum of $10, Cannot exceed the recipient's cost of care.
11 Residential aged care (Entry before 1 July 2014) Accommodation bond (low level care/extra services places) Minimum assets after paying bond $45,500 Annual retention amount 21,22 Bonds in excess of $40,860 $4,086 Bonds no more than $21,120 $2,112 Interest charge on periodic payment (from 1 Jul 2014 to 30 Sep 2014) 6.69% Interest charge on periodic payment (from 1 Oct 2014 to 31 Dec 2014) 6.63% Accommodation charge (nursing homes) Individual total assets Max daily charge Up to $45,500 Nil $45,500 to $116,636 (Assets $45,500)/2,080 Above $116,636 $34.20 Ongoing care fees Basic daily care fee $47.15 Daily income-tested fee 23 Maximum $74.89 Singles (Annual assessable income $25,118.60) x 5/12 Couples (each) (Annual assessable income $24,650.60) x 5/12 21 Maximum retention amount for residents transferring between 1 July 2014 and 30 June Where the bond is between the two thresholds, the maximum monthly retention amount can be calculated by taking 10% of the bond and dividing the result by Cannot exceed the recipient's cost of care.
12 1st Floor, 7-9 Franklin Wharf HOBART TAS This information is current as at 20 September 2014 unless otherwise stated and is provided by Accurium Pty Limited ABN (Accurium). It is general information only and is not intended to be tax or legal advice and should not be relied upon as such. The information is based on Accurium s understanding of current law and regulatory practices at the time of writing, which may change in the future. While all care has been taken to ensure the information is correct, Accurium does not take any responsibility for any error or omission and is not liable for any loss arising from reliance on this information, including reliance on information that is no longer current. The information is intended for use by financial services professionals and we recommend that investors seek appropriate professional advice before making any financial decisions /CG1000/1014
TAX TUTOR INSIDE IS YOUR TAX GUIDE FOR 2013-2014 PERSONAL TAX PERSONAL INCOME TAX RATES 2013-2014 & 2012-2013 Taxable Income $0 - $18,200 Nil Tax Payable $18,201 - $37,000 19% of excess over $18,200 $37,001
CPA AUSTRALIA TAX AND SOCIAL SECURITY GUIDE: 2014 2015 This guide is the initiative of the CPA Australia Retirement Savings Centre of Excellence. Information is current based on legislation as at 1 July
2014/15 Key Superannuation Rates and Thresholds These are the key rates and thresholds that apply in relation to superannuation contributions and benefits, superannuation guarantee and co-contributions.
THE TAX INSTITUTE Tax Rates Table 2013-14 taxinstitute.com.au Individual income tax rates Residents 2012-13 2013-14 Taxable income Marginal rate Tax on this income $0 $18,200 Nil Nil $18,201 $37,000 19%
SUMMARY OF RATES AND THRESHOLDS 2015/16 CONTENTS Superannuation rates and thresholds Concessional contributions Non-concessional contributions Capital Gains Tax (CGT) cap amount Untaxed plan cap amount
CPA Australia Tax and Social Security Guide: 2013-2014 This guide is the initiative of the CPA Australia Retirement Savings Centre of Excellence. Information is current based on legislation as at 1 July
CPA AUSTRALIA TAX AND SOCIAL SECURITY GUIDE: 2015 2016 This guide is the initiative of the CPA Australia Retirement Savings Centre of Excellence. Information is current based on legislation as at 1 July
This section summarises the main Federal Government taxes that apply to superannuation at the time of preparation. For more information, contact MyLife MySuper on 1300 MYLIFE (695 433) or the Australian
Fact Sheet Super taxes, caps, payments, thresholds and rebates This fact sheet provides a useful one-stop reference guide to the tax rates, caps, thresholds and rebates that apply or are related to superannuation
FirstTech Super guide 2010/11 FirstTech was ranked 1st by advisers for Technical Support in the 2010 Wealth Insights Fund Manager Service Survey. This Super guide has been developed to provide you with
It pays to belong TM Key Focus A tax of 15% applies to concessional (i.e. before tax) contributions. All employer and salary sacrifice contributions will be taxed at the top marginal rate if your super
Member guide. Superannuation and Personal Super Plan Product Disclosure Statement The information in this document forms part of the Hostplus Product Disclosure Statement issued Section 7. How super is
How super is taxed Date of issue: 1 July 2015 mtaasuper.com.audate Phone: 1300December 362 415 2014 Fax: 1300 365 142 of issue: The information in this document forms part of the Product Disclosure Statement
For adviser use only. Not for public distribution. 2014 Federal Budget Analysis In one of the more highly anticipated Federal Budgets, the Government announced major changes that should be discussed with
Retirement incomes Submission to the Tax White Paper Task Force July 2015 Executive summary 2015 1 Background The Australian retirement income system comprises three pillars: a publicly funded means tested
How super is taxed VicSuper FutureSaver Member Guide Date prepared 1 July 2015 The information in this document forms part of the VicSuper FutureSaver Product Disclosure Statement (PDS) dated 1 July 2015.
Client Information Newsletter - Tax & Super 2015 rates and thresholds guide October 2015 Table of Contents Individual tax rates for residents... 2 Individual tax rates for non-residents.... 2 2014-15 resident
Understanding Superannuation Client Fact Sheet July 2012 Superannuation is an investment vehicle designed to assist Australians save for retirement. The Federal Government encourages saving through superannuation
CLIENT FACT SHEET July 2010 Understanding superannuation and superannuation contributions Superannuation is an investment vehicle designed to assist Australians in saving for their retirement. The Government
2012-2013 Federal Budget Report May 2012 This year s Federal Budget was returned to surplus while ensuring families and small business share in the benefits of the resource boom. Cor sae por restiam adis
Wealth Management Federal Budget 2009 FEDERAL BUDGET 2009 UPDATE BRIEF SUMMARY The Government has delivered what it says is one of the most difficult Budgets since the great depression, with many winners
General reference guide (TPS.01) Issued: 1 July 2015 The Portfolio Service Super Essentials The Portfolio Service Superannuation Plan The Portfolio Service Retirement Income Plan This guide contains important
End of financial year planning tips May 2014 With the end of the financial year fast approaching, it is a good time to review financial planning strategies with a view to optimising your outcomes. This
Year-end Tax Planning Guide - 30 The end of the financial year is fast approaching. In the lead up to 30 June, this newsletter covers some of the year-end tax planning matters for your consideration. BUSINESSES
Tax Offsets 2014/15 Dependant Tax Offsets From 1 July 2012 (i.e., for the 2013 and later income years), the Dependant (Invalid and Carer) Tax Offset (DICTO) replaced eight dependent rebates (namely, the
CSF27 04/12 Tax and your CSS benefit Who should read this? All contributing CSS members. What is in this fact sheet? > > What should I know up front? > > My benefits in the CSS > > How are contributions
SMSF Facts Sheet July 2015 Key Superannuation Rates and Thresholds - 2015/16 Contributions The tables below contain the amounts of concessional and non-concessional contributions you may make to your superannuation
Booklet 2 Superannuation: dealing with life s changes MAStech Smart technical solutions made simple Contents Introduction 01 Introduction 03 Accessing your superannuation benefits 04 Conditions of release
SUP E R ANNUATION Contributing to your super GESB Super and West State Super ISSUE DATE: 1 July 2015 PREPARATION DATE: 26 June 2015 Government Employees Superannuation Board ABN 43 418 292 917 Contents
Contents Introduction 1 Top five Budget proposals 2 Taxation 7 Social security and aged care 10 Other measures 15 Introduction After weeks of speculation, the Federal Treasurer Joe Hockey handed down the
Smart strategies for maximising retirement income 2012/13 Why you need to create a life long income Australia has one of the highest life expectancies in the world and the average retirement length has
Planning for retirement 1 Disclaimer This presentation contains general advice current as at April 2016 and has been prepared without taking account of your objectives, financial situation or needs. Before
Guide for notice of intent to claim a tax deduction for personal super contributions 2014/2015 Under section 290-170 of the Income Tax Assessment Act 1997 Need Help? For more information about your eligibility
SALARY PACKAGING SUPERANNUATION GUIDE TO EMPLOYEES Superannuation Introducing Salary Packaging Salary packaging has been made available to all staff of the University through the Enterprise Agreement process.
Structuring & Tax Ensuring your plans for your super become a reality By Ben Andreou Partner Head of Structuring & Tax December 2015 Table of Contents Page Why should you read this paper?... 3 Background...
July Supplement 2014 Rates of Tax 2013/14 Resident Individuals The following rates apply to individuals who are residents of Australia for tax purposes for the entire income year. 1 Tax Payable 2,3 0 18,200
AustChoice Super general reference guide (ACH.02) Issued: 28 May 2015 This guide contains important information not included in the AustChoice Super PDS. We recommend you read this entire guide. The information
FEDERAL BUDGET 2009 SUMMARY 13 May 2009 As widely expected, last nightʼs Federal Budget contained a number of proposals that will affect clients. Importantly, the proposals will require passage of legislation
Smart strategies for maximising retirement income 2010 Why you need to create a life-long income Australia has one of the highest life expectancies in the world and the average retirement length has increased
Year-end Tax Planning Guide - 30 The end of the financial year is fast approaching. In the lead up to 30 June, this newsletter covers some of the year-end tax planning matters for your consideration. BUSINESSES
Superannuation and Residency Fact Sheet - October 2014 A change in residence has significant implications for superannuation. A number of issues arise when an individual relocates overseas whether temporarily
Adviser use only MLC Facts and Figures 2012/13 MLC Facts and Figures 2012/13 Tax 1 16 Super 17 40 Income Streams 41 54 Social Security 55 64 Aged Care 65 70 Insurance 71 79 This information has been published
RECENT INCOME TAX CHANGES Financial Institution Details Required From 1 July 2013, when preparing your income tax returns we will need to include your nominated Australian bank account details when a refund
Making the Most of Your Super For many people, super is one of the best ways to accumulate wealth. The Government provides tax benefits to encourage people to fund their own retirement. With more Australians
Financial Services with a Personal Touch CONCESSIONAL CONTRIBUTIONS CAP Concessional contributions include: employer contributions (including contributions made under a salary sacrifice arrangement) personal
s of Tax 2011/12 Resident Individuals The following rates apply to individuals who are residents of Australia for tax purposes for the entire income year. 1 Tax Payable 2, 3 0 6,000 Nil 6,001 37,000 15
PENSIONS AT A GLANCE 2011: RETIREMENT-INCOME SYSTEMS IN OECD COUNTRIES Online Country Profiles, including personal income tax and social security contributions AUSTRALIA Australia: pension system in 2008
MB09 04/12 Taxation of lump sums What you need to know Under current tax law both, your Employer and Member Benefits may be subject to tax if withdrawn as either a rollover or cash lump sum. The only exception
Lump Sum My Retirement General advice warning The schemes administered by Super SA are exempt public sector schemes and therefore we are not required to hold an Australian Financial Services licence to
Superannuation Tips and Traps Kim Guest / Tim Sanderson March 2014 Disclaimer This presentation is given by a representative of Colonial First State Investments Limited AFS Licence 232468, ABN 98 002 348
Understanding superannuation Version 5.0 This document provides some additional information to help you understand the financial planning concepts discussed in the SOA in relation to superannuation. This
Superannuation Technical Information Booklet Macquarie Wrap Document number MAQST02 The information contained in this Technical Information Booklet should be read in conjunction with the relevant Product
Booklet 1 Getting the best out of your superannuation savings MAStech Smart technical solutions made simple Contents Introduction 01 Introduction 03 Saving through super 08 How a super fund works 09 How
How super works VicSuper FutureSaver Member Guide Date prepared 1 July 2015 The information in this document forms part of the VicSuper FutureSaver Product Disclosure Statement (PDS) dated 1 July 2015.
The benefits of insuring through super Macquarie Life While your clients are accumulating wealth, they also need to ensure adequate insurance cover is in place so they and their families are looked after
RESEARCH PAPER NO. 3, 2010 11 9 September 2010 Superannuation 2010 2011 Leslie Nielson Economics Section Executive summary This paper, updated for the 2010 11 financial year, is designed to provide readers
State Super retirement FuND Additional Information Booklet Date of Issue 20 January 2015 State Super Financial Services Australia Limited ABN 86 003 742 756 Australian Financial Services Licence No. 238430
Super income stream strategies webinar Presented by: Brett Ricchini, Financial Advisor, 2 December 2014 Create your retirement plan Maximise your Super Income Stream to fund your future lifestyle aspirations
Issued ₁ July ₂₀₁₅ Member guide SuperLeader Fact sheet AMP Corporate Super Registered trademark of AMP Life Limited ABN 84 079 300 379. This is a member guide fact sheet for SuperLeader. It is an important
2016/17 Budget Superannuation reform changes 1. Effective Budget Night 7.30pm (AEST) 3 May 2016 1.1 New lifetime cap for non-concessional superannuation contributions The government will introduce a $500,000
SMSF insurance options and strategies Agenda Will be looking at: Requirement to consider insurance Why hold insurance through an SMSF? Life Insurance Permanent Incapacity Temporary Incapacity. Requirement
Adviser support tools Brochures Calculators Webcasts and animation Always ready to provide support. We offer a range of retirement tools, calculators and resources online to help you ensure your clients
Tax planning for retirement By Jenny Gordon, head: Retail Legal Agenda Tax deductions on contributions from 1 March 2015 Non-retirement funding income Tax during build up Tax on transfers Tax on lump sum
Retirement Savings Account (RSA) Product Disclosure Statement (PDS) Incorporated (by reference) Information Booklet - Superannuation, Rollovers and Pensions. As at 12 March 2012 Issued by the Qantas Staff
Is private health insurance still relevant? Clients with higher levels of income may wish to review health insurance cover if legislation is passed to reduce the private health insurance offset. But before
Current as at 1 July 2014 Adviser use only Technical guide: Challenger Lifetime and Term Annuities Table of contents Introduction 1 Challenger Lifetime Annuities 2 Product features 3 Centrelink treatment
Maximise your superannuation & tax benefits Strategies for 30 June 2010 Like my old mate Kerry Packer used to say, "Pay your tax, but don't tip them. they're not doing that good a job. Paul Hogan 60 Minutes
Smart strategies for reducing aged care costs 2012/13 Get the care you need at a lower cost Aged care costs can be very high and could increase as our population ages. The accommodation bond alone averages
2015 Changes / Key Announcements Below is a summary of the changes to be aware of and announcements that will potentially affect you for the year ending 30 th June 2015 or will come into effect as of 1
The 10% test strategies, tips and traps! Overview Making personal superannuation contributions continues to be a tax effective way for some individuals to save for their retirement. In order to benefit,
Retirement Savings Account (RSA) Product Disclosure Statement (PDS) Incorporated (by reference) Information Booklet - Superannuation, Rollovers and Pensions. As at 24 September 2014 Issued by the Qantas
Personal Choice Private ewrap Super/Pension Product Disclosure Statement (PDS) Part 2 Additional Information I 1 July 2014 PERSONAL CHOICE PRIVATE This Personal Choice Private ewrap Super/Pension PDS Part
RETIREMENT SAVINGS ACCOUNT (RSA) Defence Bank Super Assured Retirement Savings Account Superannuation fee free. The way it should be for all Australians. General Information and Application Form Product
> Get calculating! If you d like to see the effect that personal contributions may have on your final entitlement, access the Super SA Benefit Projector on the Super SA website www.supersa.sa.gov.au. The
Product Disclosure Statement bcu Retirement Savings Account (Current as at August 20, 2014) Bananacoast Community Credit Union Ltd ABN 50 087 649 750 AFSL No. 241077 The information in this PDS is general
Federal Budget May 2014 On 13 May 2014, the Abbott Government delivered its first Federal Budget. The announcements in this Update are proposals unless stated otherwise. These proposals need to successfully
Career transition guide We empower you. westernpacific.com.au Contents Introduction 3 Coming to terms with redundancy 3 Assessing your financial position 4 Securing employer payments 5 Redundancy and your
Simplifying Statements of Advice Retirement strategy example 10 February 2009 Development of FPA example Statements of Advice () Financial planners, politicians, and regulators alike share the common goals
Budget Budget Highlights Highlights CHANGES & OTHER IMPORTANT INFORMATION Individual & Family Tax Measures Individual Tax Rates The individual tax rates remain unchanged for 2013/2014 and are listed below.
The tips below will assist you in your end of year income and tax planning strategies. These tips are not meant to be exhaustive nor applicable to each and every individual taxpayer. Further you should
Adviser Tax Guide ONECARE 1 JULY 2014 ANZ WEALTH This guide is current at 1 July 2014 and is subject to change. Updated information will be available free of charge from onepath.com.au or by calling 1800
ewrap Super/Pension Additional Information Booklet Issue date: 24 November 2014 This ewrap Super/Pension Additional Information Booklet (this Booklet) has been prepared by the trustee of ewrap Super/Pension: