Tax and Structures

Superannuation taxation

Capital gains in super

As for capital gains tax, if an investment is held by the super fund for more than 12 months before it’s sold, a discount rate of one-third is applied to the capital gain made

This reduces the effective tax rate on gains in superannuation to a tax rate of 10% in the accumulation phase (remaining two thirds of the capital gain x tax rate of 15%) and reduces to 0% tax in the pension (drawdown) phase.