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 Treasurer, the Hon Dr Jim Chalmers MP has released for public consultation the details of the previously announced $1,000 instant tax deduction for workers.
Workers will be allowed to reduce their taxable income by $1,000 without providing receipts in their 2026/27 tax return.
For 2026/27, 6.2 million workers (42% of taxpayers) are expected to benefit from the proposal, with an average tax saving of $205.
Taxpayers claiming more than $1,000 in work-related deductions will still be able to in the usual way. Charitable donations and other non-work related deductions will still be able to be claimed on top of the instant tax deduction, as will union or other trade, business or professional association memberships.
The ATO has provided information about Payday Super regulations, urging employers to familiarise themselves with the rules before Payday Super begins on 1 July 2026.
The ATO states these regulations:
- state that super funds will have 3 business days (reduced from 20 business days) to allocate or return super contributions – this will help your payments reach your employees’ super funds within the 7 business days timeframe.
- confirm which types of payments are excluded from qualifying earnings (payments that don’t attract superannuation).
- provide details on the administrative uplift amount, included within the super guarantee charge calculation, may be reduced.
The aged care rates and thresholds for 20 March 2026 have been released.
Maximum permissible interest rate increases to 7.96% from 1 April 2026 to 30 June 2026.
The FIrstTech aged care rates and thresholds for 20 March 2026 are available here.
Latest articles
2025-26 year-end super strategies
As we approach the end of the 2025-26 financial year, it's a great time to review year-end superannuation strategies and get ready for the new financial year.
Implications of Payday Super
From 1 July 2026, the Payday Super rules will come into effect to generally require employers to pay Superannuation Guarantee (SG) contributions at the same time as salary and wages, instead of quarterly.
While this change is intended to make it easier for employees to monitor the payment of their SG entitlements and to reduce the incidence of some employers not complying with their obligations, it could also result in some clients receiving increased levels of SG support which could cause them to inadvertently exceed their concessional cap.
Excess NCCs and bring-forward rule traps
| With the increase in the Non-Concessional Contribution (NCC) cap from $120,000 to $130,000 from 1 July 2026 confirmed, the maximum NCCs eligible individuals can make under the bring forward rule will also increase from $360,000 to $390,000 from 1 July 2026. Given this, it will be important for clients looking to maximise their NCCs over the next two years to not inadvertently trigger the bring forward rule this year, as it could not only limit the amount they can get into super but could also trigger a very large excess NCC headache. |
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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.