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This information bought to you by business entry point in partnership with Federal,
State and Territory Governments.
Business Entry Point
Superannuation
Employers have certain superannuation obligations for their staff. Under the
superannuation guarantee legislation, super contributions for staff are a percentage
of their earnings base. Employers who don't pay enough superannuation
contributions will have to pay the Superannuation Guarantee Charge. Find more
information about the superannuation requirements for your small business from this
page.
Federal Government
Superannuation - the Basic Facts
Superannuation is a way of saving for retirement. Superannuation contributions can
be made into a superannuation fund or retirement savings account.
Superannuation Information for Employers
If you are running a business or employing people, you are likely to have
superannuation obligations. Information about all your superannuation obligations
and requirements is available from this website.
Superannuation Guarantee (An Employers Guide)
How to understand and meet your superannuation guarantee obligations. This guide
will help you understand how the superannuation guarantee works.
TFNs and Superannuation – A Guide for Employers
TFN laws require you to pass on the TFNs of employees to your employees'
superannuation funds, where the employee has quoted the TFN to you for
superannuation purposes. This fact sheet explains employers' responsibilities in
relation to TFNs.
Superannuation Surcharge – How the surcharge Works for Employees
The surcharge is an additional amount payable on certain superannuation
contributions of high income earners. It is imposed on employer and other taxable
contributions, specified roll-over amounts and allocated surplus amounts.
Reasonable Benefit Limits
Reasonable benefit limits (RBLs) are the maximum amount of retirement and
termination of employment benefits that an individual can receive over his or her
lifetime at concessional (reduced) tax rates.
Self Managed Superannuation Funds – Introduction to Superannuation
A superannuation fund is a trust where money or assets are held and managed on
behalf of members to provide income for the future.
Setting up a Self Managed Superannuation Fund
There are a number of trust law and legislative requirements in setting up a self
managed superannuation fund. If you wish to set up your own fund it may be useful
to consult with a professional adviser before committing to this option. Many
accountants, solicitors and superannuation specialists have packages and 'kits'
available which simplify the process. This ATO fact sheet is a guide to the steps
involved.
Australian Prudential Regulation Authority
APRA is the prudential regulator of banks, insurance companies and superannuation
funds, credit unions, building societies and friendly societies.
Transaction Manager
Find your government forms, applications and payments in one convenient location.
Transaction Manager provides centralised access to a range of federal, state and
local government transactions including Australian Business Number (ABN)
registrations, permits and licence applications, rates payments and business name
renewals.
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About NABEC