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Super is money set aside over your lifetime to provide for your retirement. For most people, super begins when you start work and your employer starts paying super for you. You can also build your super with your own contributions to take advantage of super's favourable tax treatment.
Accessing your super benefits
You can access your super when you reach preservation age and retire, or you turn 65. There are very limited circumstances where you can access your super before retirement. Temporary residents who have left Australia can apply to have their super paid out.
Accessing your super if you have a terminal medical condition
Answers to questions about accessing super tax-free if you have a terminal medical condition.
Beware of promoters offering early access to super
Various plans which offer access to your superannuation money before you retire are illegal.
Cap on untaxed super lump sum benefits
How the untaxed plan cap applies to your untaxed super lump sum benefits (not including death benefits paid from a super fund).
Conditions of release to access your super before retirement
In limited circumstances your super can be accessed before you retire to assist you and your dependants.
Examples of untaxed super funds
This document contains a list of untaxed super funds.
Key factors that affect how your super payout is taxed
Explains how the recent changes to super may affect your super payout.
Low rate cap on super lump sum benefits
Explains what the low rate cap is and how it applies to your super lump sum benefits.
New tax treatment for lump sum death benefits for defence forces and police
The law has changed to provide additional support to the non-dependants of defence personnel and police officers who have died in the line of duty.
Stopping and starting a superannuation income stream
Information on the rules around stopping and starting a superannuation income stream.
Super lump sums from a foreign super fund
Provides information about how super lump sums from a foreign super fund are taxed.
Understanding a death benefit paid from a super fund
Information on death benefits paid from a super fund.
Understanding a death benefit paid from an employer
Information on death benefits paid from an employer.
Understanding disability benefit payments
Provides information about how disability benefits are taxed.
Understanding invalidity payments
Provides information about how the invalidity payment, which part of an employment termination payment, is taxed.
Application - excess contributions tax determination
How to complete your Application - excess contributions tax determination.
Application for direct payment of super co-contribution
This form should be completed to request a direct payment of your co-contribution. NAT 10759.
Applying for a Departing Australia superannuation payment
This is the form which eligible temporary residents may complete in order to access their superannuation benefits when they permanently leave Australia. NAT 7204.
Authority to provide your tax file number to your super fund
Your employee should complete this form if they have not completed a Tax file number declaration (NAT 3092) since 1 July 2007, and want to authorise you to provide their tax file number (TFN) to their super fund. NAT 72129.
Completing the compulsory release authority and statement
Form instructions and a sample copy of the compulsory release authority and statement.
Completing the request to transfer whole balance of superannuation benefits between funds form
The Request to transfer whole balance of superannuation benefits between funds form, otherwise known as the portability form, allows members to transfer their benefits between funds.
Completing the voluntary release authority and statement
Form instructions and a sample copy of the voluntary release authority and statement.
Contributions for personal injury form
A form for those who have received an eligible personal injury payment and want to contribute all or part of the amount to super without it counting towards their non-concessional contributions cap. NAT 71162.
Contributions splitting application
You should complete this application if you want to split some of your superannuation contributions for the benefit of your spouse. NAT 15237
Notice of intent to claim a tax deduction for super contributions or vary a previous notice
You should use this notice if you intend to claim a tax deduction for your personal contributions, or want to vary a previous notice of intent you gave your super fund or retirement savings account provider (NAT71121).
Payment of unclaimed money - third party
How to complete your application for payment of unclaimed money - third party.
Payment of unclaimed super - individual
How to complete your application for payment of unclaimed super - individual.
Request for a transitional release authority
A Request for a transitional release authority is a form you send to us, so we can send you an authority to release an excess non-concessional contributions amount from your complying super fund/s. NAT 70579.
Searching for lost super
Complete this form if you want us to search our lost members register and unclaimed super money register for any super you may have lost.
Super contributions from a first home saver account
If you are a first home saver account (FHSA) holder you can use this form to contribute the balance of your FHSA to your super and close the account. If you are an account provider you can use this form to contribute the balance of an account holder's FHSA to your default super fund in order to close the account.
Super contributions from a first home saver account under a family law obligation
Instructions and form for a first home saver account (FHSA) holder's former spouse and account provider. NAT 72629.
Superannuation fund nomination form
Nominate an account to receive any superannuation entitlements we are holding for you. NAT 8676.
Tax payable on a foreign super transfer
You should complete this form if you have transferred all of a lump sum superannuation benefit from a foreign super fund to a complying Australian super fund, tax is payable on a part of that lump sum benefit, and you choose to have your Australian super
Withdrawal from superannuation holding accounts special account
How to complete your Application for direct payment from the superannuation holding accounts special account. NAT 2373.
Withdrawal from your inactive superannuation holding account
How to complete your Application for direct payment of your inactive SHA special account. NAT 16338.
Withdrawal of superannuation guarantee
This form should be completed when you are requesting a withdrawal of your superannuation guarantee (SG) entitlements held by us. NAT 8678
Bilateral agreements - individuals
Information about bilateral superannuation agreements for people who take up an employer's offer to work for them overseas.
Choosing a super fund
This document provides information for employees about choosing a super fund.
Employee superannuation guarantee (SG) calculator tool
The employee superannuation guarantee (SG) calculator tool is designed to help you determine whether you are eligible for SG contributions, and whether your employer is paying the correct amount.
Salary sacrificing super
Explains what salary sacrificing arrangements are, what you can salary sacrifice into and the benefits.
Unpaid super
Information on what to do if you think your employer is not paying your super.
Bring-forward provision
If you are less than 65 years old at any time in a financial year and go over the non-concessional (after-tax) super contributions cap in that year, the bring-forward provision will apply.
Changes to super
Provides an overview of changes to super.
Contributing to your super - what you need to know
There are caps on the amount you can contribute to your super each financial year that are taxed at lower rates.
Super contributions caps
If you contribute to super, we recommend you get a copy of our fact sheet 'Super contributions caps'.
Super, the government and you
A brief description of the roles different government agencies play in the administration of super.
Tips to help you keep track of your super contributions
Information to help you keep track of your super contributions.
Claiming deductions for personal super contributions
When and how you can claim tax deductions for personal super contributions you have made to a complying super fund or retirement savings account.
Excess contributions tax - applying to have your contributions disregarded or reallocated
Information about applying to have your contributions disregarded or reallocated.
Excess contributions tax and how funds report your contributions
Explains when, how and what funds must report to us. We use these reports and information from your income tax return to work out if you have exceeded a super contributions cap.
Super co-contribution
Provides information about the super co-contribution.
Super contributions - for defined benefit funds and untaxed funds
Explains the special rules that apply to contributions made to defined benefit funds and untaxed super funds.
Super contributions - too much super can mean extra tax
Explains the caps that apply to super contributions and the tax payable if you exceed these caps.
Super contributions from a first home saver account
If you are a first home saver account (FHSA) holder you can use this form to contribute the balance of your FHSA to your super and close the account. If you are an account provider you can use this form to contribute the balance of an account holder's FHSA to your default super fund in order to close the account.
Transitional non-concessional contributions
Provides information about the transitional cap on non-concessional contributions and how to have excess contributions released.
Compulsory employer contributions
If you're eligible, your employer has to pay 9% super contributions for you in addition to your salary or wages. You may be able to choose the fund that this super is paid into. If your employer isn't fulfilling their obligations you can lodge an enquiry with us.
Directed termination payments
Payments you direct your employer to pay into your super fund from money they pay you under a transitional arrangement when you leave your job.
Employee superannuation guarantee (SG) calculator tool
The employee superannuation guarantee (SG) calculator tool is designed to help you determine whether you are eligible for SG contributions, and whether your employer is paying the correct amount.
Super co-contribution calculator
The super co-contribution calculator is a tool to help individuals and the self-employed estimate their co-contribution entitlement and eligibility.
SuperSeeker helps you manage your future
SuperSeeker is a free online search tool that will show you details of any super accounts you have contributed to in the past two financial years, any lost super reported to us and any super money we hold on your behalf. It is also available by phone.
Temporary residents online application
Temporary residents can request a refund of their superannuation money held in Australia by submitting an application online.
Help accessing your super
Information that may help you access your super using SuperSeeker.
Superannuation and unclaimed super
Explains when super may become unclaimed and how you can find it.
Superannuation holding accounts (SHA) special account
The ATO administers a collection system called the Superannuation holding accounts (SHA) special account to receive small superannuation amounts.
Superannuation holding accounts (SHA) special account - direct payment
Information about when a direct payment may be made to you or your legal personal representative from the superannuation holding accounts (SHA) special account.
SuperSeeker helps you manage your future
SuperSeeker is a free online search tool that will show you details of any super accounts you have contributed to in the past two financial years, any lost super reported to us and any super money we hold on your behalf. It is also available by phone.
Accessing your super benefits
You can access your super when you reach preservation age and retire, or you turn 65. There are very limited circumstances where you can access your super before retirement. Temporary residents who have left Australia can apply to have their super paid out.
Accessing your super if you have a terminal medical condition
Answers to questions about accessing super tax-free if you have a terminal medical condition.
Application - excess contributions tax determination
How to complete your Application - excess contributions tax determination.
Application for direct payment of super co-contribution
This form should be completed to request a direct payment of your co-contribution. NAT 10759.
Applying for a Departing Australia superannuation payment
This is the form which eligible temporary residents may complete in order to access their superannuation benefits when they permanently leave Australia. NAT 7204.
Authority to provide your tax file number to your super fund
Your employee should complete this form if they have not completed a Tax file number declaration (NAT 3092) since 1 July 2007, and want to authorise you to provide their tax file number (TFN) to their super fund. NAT 72129.
Beware of promoters offering early access to super
Various plans which offer access to your superannuation money before you retire are illegal.
Bilateral agreements - individuals
Information about bilateral superannuation agreements for people who take up an employer's offer to work for them overseas.
Bring-forward provision
If you are less than 65 years old at any time in a financial year and go over the non-concessional (after-tax) super contributions cap in that year, the bring-forward provision will apply.
Cap on untaxed super lump sum benefits
How the untaxed plan cap applies to your untaxed super lump sum benefits (not including death benefits paid from a super fund).
Changes to super
Provides an overview of changes to super.
Choosing a super fund
This document provides information for employees about choosing a super fund.
Claiming deductions for personal super contributions
When and how you can claim tax deductions for personal super contributions you have made to a complying super fund or retirement savings account.
Completing the compulsory release authority and statement
Form instructions and a sample copy of the compulsory release authority and statement.
Completing the request to transfer whole balance of superannuation benefits between funds form
The Request to transfer whole balance of superannuation benefits between funds form, otherwise known as the portability form, allows members to transfer their benefits between funds.
Completing the voluntary release authority and statement
Form instructions and a sample copy of the voluntary release authority and statement.
Compulsory employer contributions
If you're eligible, your employer has to pay 9% super contributions for you in addition to your salary or wages. You may be able to choose the fund that this super is paid into. If your employer isn't fulfilling their obligations you can lodge an enquiry with us.
Conditions of release to access your super before retirement
In limited circumstances your super can be accessed before you retire to assist you and your dependants.
Contributing to your super - what you need to know
There are caps on the amount you can contribute to your super each financial year that are taxed at lower rates.
Contributions for personal injury form
A form for those who have received an eligible personal injury payment and want to contribute all or part of the amount to super without it counting towards their non-concessional contributions cap. NAT 71162.
Contributions splitting application
You should complete this application if you want to split some of your superannuation contributions for the benefit of your spouse. NAT 15237
Directed termination payments
Payments you direct your employer to pay into your super fund from money they pay you under a transitional arrangement when you leave your job.
Employee superannuation guarantee (SG) calculator tool
The employee superannuation guarantee (SG) calculator tool is designed to help you determine whether you are eligible for SG contributions, and whether your employer is paying the correct amount.
Examples of untaxed super funds
This document contains a list of untaxed super funds.
Excess contributions tax - applying to have your contributions disregarded or reallocated
Information about applying to have your contributions disregarded or reallocated.
Excess contributions tax and how funds report your contributions
Explains when, how and what funds must report to us. We use these reports and information from your income tax return to work out if you have exceeded a super contributions cap.
Help accessing your super
Information that may help you access your super using SuperSeeker.
Individuals superannuation overview
Explains the super contributions you're entitled to, how to build your super and keep track of it, and how benefits are paid.
Keeping track of your super
If you have more than one super account you can combine them to save fees and make it easier to keep track. If you've ever changed your name, address or job, you may have some lost super. SuperSeeker can help you track it down.
Key factors that affect how your super payout is taxed
Explains how the recent changes to super may affect your super payout.
Key superannuation rates and thresholds
The key rates and thresholds that apply in relation to contributions and benefits, employment termination payments, superannuation guarantee and co-contributions.
Lost something important?
If you've ever changed your name, address or job, you may have lost some of your super.
Low rate cap on super lump sum benefits
Explains what the low rate cap is and how it applies to your super lump sum benefits.
New tax treatment for lump sum death benefits for defence forces and police
The law has changed to provide additional support to the non-dependants of defence personnel and police officers who have died in the line of duty.
Notice of intent to claim a tax deduction for super contributions or vary a previous notice
You should use this notice if you intend to claim a tax deduction for your personal contributions, or want to vary a previous notice of intent you gave your super fund or retirement savings account provider (NAT71121).
Other contributions and co-contributions
You can boost your super by making your own contributions and you may be eligible for government co-contributions. You may also consider salary sacrificing some of your pay into super. There are caps on how much you can contribute without incurring extra tax.
Payment of unclaimed money - third party
How to complete your application for payment of unclaimed money - third party.
Payment of unclaimed super - individual
How to complete your application for payment of unclaimed super - individual.
Request for a transitional release authority
A Request for a transitional release authority is a form you send to us, so we can send you an authority to release an excess non-concessional contributions amount from your complying super fund/s. NAT 70579.
Salary sacrificing super
Explains what salary sacrificing arrangements are, what you can salary sacrifice into and the benefits.
Searching for lost super
Complete this form if you want us to search our lost members register and unclaimed super money register for any super you may have lost.
Stopping and starting a superannuation income stream
Information on the rules around stopping and starting a superannuation income stream.
Super - what you need to know
What every individual needs to know about super.
Super - your money, your future
Tips for young people about what superannuation (super) is, how to make it grow and the reasons to keep track of it.
Super co-contribution
Provides information about the super co-contribution.
Super co-contribution calculator
The super co-contribution calculator is a tool to help individuals and the self-employed estimate their co-contribution entitlement and eligibility.
Super contributions - for defined benefit funds and untaxed funds
Explains the special rules that apply to contributions made to defined benefit funds and untaxed super funds.
Super contributions - too much super can mean extra tax
Explains the caps that apply to super contributions and the tax payable if you exceed these caps.
Super contributions caps
There are limits on the amount you can contribute to your super each financial year before you have to pay extra tax.
Super contributions caps
If you contribute to super, we recommend you get a copy of our fact sheet 'Super contributions caps'.
Super contributions from a first home saver account
If you are a first home saver account (FHSA) holder you can use this form to contribute the balance of your FHSA to your super and close the account. If you are an account provider you can use this form to contribute the balance of an account holder's FHSA to your default super fund in order to close the account.
Super contributions from a first home saver account under a family law obligation
Instructions and form for a first home saver account (FHSA) holder's former spouse and account provider. NAT 72629.
Super for same-sex couples and their children (individuals)
Information for super funds on the law changes for same-sex couple and their children.
Super lump sums from a foreign super fund
Provides information about how super lump sums from a foreign super fund are taxed.
Super terms explained
Explains some of the terms used in super.
Super, the government and you
A brief description of the roles different government agencies play in the administration of super.
Superannuation and unclaimed super
Explains when super may become unclaimed and how you can find it.
Superannuation fund nomination form
Nominate an account to receive any superannuation entitlements we are holding for you. NAT 8676.
Superannuation holding accounts (SHA) special account
The ATO administers a collection system called the Superannuation holding accounts (SHA) special account to receive small superannuation amounts.
Superannuation holding accounts (SHA) special account - direct payment
Information about when a direct payment may be made to you or your legal personal representative from the superannuation holding accounts (SHA) special account.
Superannuation information for temporary residents departing Australia
Explains what superannuation is and how eligible temporary residents can claim their departing Australia superannuation payment.
SuperSeeker helps you manage your future
SuperSeeker is a free online search tool that will show you details of any super accounts you have contributed to in the past two financial years, any lost super reported to us and any super money we hold on your behalf. It is also available by phone.
Tax payable on a foreign super transfer
You should complete this form if you have transferred all of a lump sum superannuation benefit from a foreign super fund to a complying Australian super fund, tax is payable on a part of that lump sum benefit, and you choose to have your Australian super
Tax treatment of transfers from foreign super funds
This information sets out the Australian tax treatment of a transfer from a foreign super fund. You may be subject to other obligations in the foreign country.
Temporary residents online application
Temporary residents can request a refund of their superannuation money held in Australia by submitting an application online.
Tips to help you keep track of your super contributions
Information to help you keep track of your super contributions.
Transferring your super using the portability form
To help you consolidate your super if you have changed your name, address or job, you can use this portability form to transfer your whole super balance from one fund to another, including a self-managed super fund.
Transition to retirement
The transition to retirement measure allows individuals who have reached their preservation age, to access their superannuation benefits without having to retire or leave their job.
Transitional non-concessional contributions
Provides information about the transitional cap on non-concessional contributions and how to have excess contributions released.
Understanding a death benefit paid from a super fund
Information on death benefits paid from a super fund.
Understanding a death benefit paid from an employer
Information on death benefits paid from an employer.
Understanding disability benefit payments
Provides information about how disability benefits are taxed.
Understanding invalidity payments
Provides information about how the invalidity payment, which part of an employment termination payment, is taxed.
Unpaid super
Information on what to do if you think your employer is not paying your super.
Withdrawal from superannuation holding accounts special account
How to complete your Application for direct payment from the superannuation holding accounts special account. NAT 2373.
Withdrawal from your inactive superannuation holding account
How to complete your Application for direct payment of your inactive SHA special account. NAT 16338.
Withdrawal of superannuation guarantee
This form should be completed when you are requesting a withdrawal of your superannuation guarantee (SG) entitlements held by us. NAT 8678
Women and superannuation - taking control of your future
Information for women about how to make the most of their super savings.
Working temporarily in Australia - Claim your superannuation after you leave
If you work while visiting on a temporary resident visa, you can be paid your superannuation (super) money once you have left Australia.
Individuals superannuation overview
Explains the super contributions you're entitled to, how to build your super and keep track of it, and how benefits are paid.
Keeping track of your super
If you have more than one super account you can combine them to save fees and make it easier to keep track. If you've ever changed your name, address or job, you may have some lost super. SuperSeeker can help you track it down.
Key superannuation rates and thresholds
The key rates and thresholds that apply in relation to contributions and benefits, employment termination payments, superannuation guarantee and co-contributions.
Lost something important?
If you've ever changed your name, address or job, you may have lost some of your super.
Super - what you need to know
What every individual needs to know about super.
Super contributions caps
There are limits on the amount you can contribute to your super each financial year before you have to pay extra tax.
Other contributions and co-contributions
You can boost your super by making your own contributions and you may be eligible for government co-contributions. You may also consider salary sacrificing some of your pay into super. There are caps on how much you can contribute without incurring extra tax.
Super - your money, your future
Tips for young people about what superannuation (super) is, how to make it grow and the reasons to keep track of it.
Super for same-sex couples and their children (individuals)
Information for super funds on the law changes for same-sex couple and their children.
Super, the government and you
A brief description of the roles different government agencies play in the administration of super.
Transition to retirement
The transition to retirement measure allows individuals who have reached their preservation age, to access their superannuation benefits without having to retire or leave their job.
Women and superannuation - taking control of your future
Information for women about how to make the most of their super savings.
Super terms explained
Explains some of the terms used in super.
Superannuation information for temporary residents departing Australia
Explains what superannuation is and how eligible temporary residents can claim their departing Australia superannuation payment.
Temporary residents online application
Temporary residents can request a refund of their superannuation money held in Australia by submitting an application online.
Working temporarily in Australia - Claim your superannuation after you leave
If you work while visiting on a temporary resident visa, you can be paid your superannuation (super) money once you have left Australia.
Tax treatment of transfers from foreign super funds
This information sets out the Australian tax treatment of a transfer from a foreign super fund. You may be subject to other obligations in the foreign country.
Transferring your super using the portability form
To help you consolidate your super if you have changed your name, address or job, you can use this portability form to transfer your whole super balance from one fund to another, including a self-managed super fund.
 
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