Super guides
Our technical reference guides provide you with a comprehensive summary of the superannuation rules and issues that you need to be aware of when advising clients.
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Rated #1 for Technical Support 13 years running by Wealth Insights¹ our FirstTech team brings award-winning expertise to every adviser conversation.
For more than 25 years, our team has offered expert guidance across a wide range of technical areas, from superannuation and contributions, to aged care and estate planning.
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Latest news
The Government has released the Mid Year Economic and Fiscal Outlook (MYEFO) for 2025-26.
The mid-year update restated a number of previously announced proposed measures, including:
- Resetting deeming rates: the Government Actuary will review market returns on financial assets twice a year, from March 2026, and provide a recommendation to the Government on the deeming rate
- LISTO (Low Income Super Tax Offset): increase in threshold from $37,000 to $45,000 from 1 July 2027, increase in maximum payment from $500 to $810
- Division 296 tax: from 1 July 2026, additional 15% tax on earnings attributable to TSB between $3M and $10M, and 25% on earnings attributable to TSB above $10M. Tax will be calculated on a fund's realised (taxable) earnings
- Support at Home: additional 63,000 program places by 30 June 2026.
The ATO has added resources including a short video for employers and a factsheet explaining changes to SuperStream as a result of the upcoming Payday Super changes from 1 July 2026.
The ATO is asking employers to be ready and ensure all SG contributions arrive in their employees' super funds within 7 business days of payday.
Latest articles
The hidden tax trap behind doing a deal with your SMSF
One of the benefits of SMSFs is that the members as trustees have a high level of control over their fund. This flexibility allows them to invest in asset classes not available in large funds, as well as to engage different services and service providers.
However, trustees need to take care when transferring assets or providing any services to their fund, as unless the fund pays a commercial arm’s length rate it could trigger significant unexpected tax penalties.
Payday Super
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Correcting personal super contribution errors
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Tribel Advisory
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¹ Wealth Insights Platform Service Level Reports - CFS First Tech team was rated #1 by Wealth Insights for Technical Support every year since 2013.
Adviser use only. Information on this webpage is provided by Avanteos Investments Limited ABN 20 096 259 979, AFSL 245531 and Colonial First State Investments Limited ABN 98 002 348 352, AFSL 232468. It may include general advice but does not consider anyone’s individual objectives, financial situation, needs or tax circumstances. You should read the relevant Product Disclosure Statements (PDSs), Investor Directed Portfolio Service Guides (IDPS Guides) and Financial Services Guides (FSGs) before making any recommendations to a client. The PDSs, IDPS Guides and FSGs can be obtained from www.cfs.com.au or by calling us on 13 18 36. Past performance or awards are no indication of future performance.