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An AustralianSuper Pension can be a tax-effective way to fund your retirement
The way your pension income is taxed depends on your age.
Your age Tax on pension payments Tax on lump sums
60+ Tax-free Tax-free
55-59 Taxed at your income tax rate, plus Medicare levy, less the 15% tax offset* First $175,000 is tax-free†; balance at 16.5% (taxable component)
Tax-free (tax-free component)
Under 55 Taxed at your income tax rate, plus Medicare levy Taxed at 21.5% (taxable component)
Tax-free (tax-free component)
* Please note some of your pension payments may be tax free (see below for detail). This tax rate also applies to pension payments from a pension account set up using the proceeds from a death benefit.
† This is a lifetime limit and is indexed.
Tax rules for members aged 60 and over
Once you reach age 60, you pay no tax on your pension, whether you receive regular income payments or withdraw any lump sum amounts. You don’t have to declare your pension as assessable income when you lodge a tax return.
Tax rules for members aged 55-59
Your pension payments will be subject to income tax. However, some of your pension payment may be tax-free and you will receive a 15% tax offset on the taxable portion of your payments.
The taxable portions are:
•Before-tax contributions, including employer super payments and salary sacrifice amounts
•After-tax contributions where you’ve claimed a tax deduction
•Investment earnings
The tax free portions are:
•Any after-tax contributions you’ve made
•Any Government co-contribution amounts
•Your pre-July 1983 benefits, calculated at 30 June 2007
•Any Capital Gains Tax exempt component
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