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Phases of super

Phase Generally applies… Taxation of earnings Taxation of withdrawals Taxation of pension payments
Accumulation While you are building up your super. Up to 15% See Tax on withdrawals, opens in new window. N/A
Pre-retirement When you have used your super to start a transition to retirement pension, opens in new window. Up to 15% See Tax on super pensions.
  • When you have a transition to retirement pension that has entered retirement phase because you have retired, reached age 65, have a ‘terminal medical condition’ or are permanently incapacitated.
  • When you have used your super to start an account based pension, opens in new window.

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Find out more about Super and retirement rules.


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Any general tax information on this website is intended as a guide only and is based on our general understanding of taxation laws. It is not intended to be a substitute for specialised taxation advice or an assessment of your liabilities, obligations or claim entitlements that arise, or could arise, under taxation law, and we recommend you consult with a registered tax agent.