Appendix 3: Rates of tax

Assessed on income, including realised capital gains and taxable contributions received

15

Assessed on income, for example, private company dividends (including non-share dividends) unless the amount is consistent with an arm's length dealing; see U Net non-arm’s length income, item 10

45

Assessed on income, including realised capital gains, taxable contributions and net previous income (assets less member contributions)

15

Funds that were complying in the prior year
Assessed on income, including realised capital gains, taxable contributions received and any net previous income (assets less non-concessional contributions)

45

Funds that were not complying in the prior year
Assessed on income, including realised capital gains and taxable contributions received

45

Australian superannuation fund which was a foreign superannuation fund in the prior year
Assessed on income, including realised capital gains, taxable contributions and net previous income (assets less member contributions)

45

Assessed on income, including realised capital gains and taxable contributions received

45

Assessed on income, including realised capital gains and certain rollover deposits

15

Assessed on non-arm's-length income, for example, private company dividends (including non-share dividends) unless the amount is consistent with an arm's-length dealing; see U Net non-arm's length income, item 10

45

Assessed on income, including realised capital gains and certain rollover deposits

45

Assessed on income, including realised capital gains and any liability attached to tax deductible contributions transferred from investing funds

15

Assessed on non-arm's-length income, for example, private company dividends (including non-share dividends) unless the amount is consistent with an arm's-length dealing; see U Net non-arm's length income, item 10

45

For superannuation funds certified by APRA as complying with superannuation fund conditions, an additional tax rate of 32% applies to contributions received that were for a member who has not quoted a TFN.

32

For superannuation funds not certified by APRA as complying with superannuation fund conditions, an additional tax rate of 2% applies to contributions received that were for a member who has not quoted a TFN.

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