Tax and Structures


Superannuation taxation

An exercise on super tax

Let’s work through an exercise to determine tax for a super fund in the accumulation phase.

You earn $100,000 and your super fund is in the accumulation phase and generates income as detailed in the table opposite (with no deductions).

1. What is the taxable income of your super fund?

2. What is the tax payable by your super fund?

(Try to answer these questions before moving to the next page).