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If you operate a small business which has employees, or hires eligible contractors, you need to ensure your payroll and accounting systems are updated to reflect the new super guarantee rate of 11% for payments of salary and wages you make from 1 July.

Super contributions for the quarter ending 30 June, due by 28 July 2023, are still calculated at the 10.5% rate for payments of salary and wages made prior to 1 July.

Further increases are scheduled, with the super guarantee going up over the next two years by 0.5 per cent until it reaches 12 per cent on July 1, 2025.

Other super changes

  • The temporary reduction on minimum super drawdown rates will end. This was a measure first introduced as part of the government’s response to Covid-19. Retirees only needed to withdraw 50 per cent of age-based minimums if they opted to, to help them through the pandemic.
     
  • Australians with more than $3 million in their super account have until July 1 next year before their earnings are taxed an extra 15 per cent.

How we can help

If you need help with your tax and super obligations, contact your local TaxAssist Accountant.

TaxAssist Accountants can assist with:

  • Setup and Administration of Self-Managed Super Funds (SMSF)
  • Assistance with Lump Sum withdrawals
  • Assistance on Property, Shares & Investments inside Superannuation Funds
  • Audits on Super Funds

Call us on 08 6245 7506 or contact us for a free initial consultation.

Date published 12 Jul 2023

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