Rudy & Rooster
· Rooster Global Portfolio Mastery Club
· August 11, 2026 at 03:02
· ⏱ 6 min read
| Read on Substack ↗
Summary
Superannuation's concessional tax treatment — 15% during accumulation and 0% in retirement for most — makes it the standout low-tax vehicle after Labor's CGT and discretionary trust changes, so advisers are urging 45+ investors to deploy contribution, carry-forward, spouse, and downsizer strategies now. For markets, the article implies continued rotation of capital away from taxed property/trust investment structures into superannuation savings, though it names no traded securities or direct investment trades.
•Super remains taxed at a maximum 15% during accumulation and 0% in retirement, while Labor's budget slapped a minimum 30% capital gains tax on capital gains and discretionary trusts.
•Concessional contribution cap is $32,500 this year, including employer compulsory super and salary sacrifice.
•Carry-forward contributions allow those under 75 with super balances below $500,000 at June 30 to use unused concessional caps from the prior five financial years.
•Non-concessional contributions are capped at $130,000 a year, but a three-year bring-forward allows up to $390,000 in one year; the transfer balance cap is $2.1m.
•Spouse contributions of $3,000 a year can earn a $540 tax offset if the spouse earns under $37,000; government co-contribution can add $500 for a $1,000 after-tax contribution on incomes below $49,293.
•Downsizer contributions allow those 55 and over who have owned their home for 10+ years to contribute $300,000 per person into super outside standard caps.