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Super Changes 1 July 2021


The new financial year brings in a few changes for your superannuation.


The Super Guarantee increases to 10%

From 1 July the rate of compulsory super your employer pays into your super account will increase from 9.5% to 10%.


Increased Concessional Cap

The cap that limits the amount of concessional (pre-tax) contributions a person can make each year has increased from $25,000 to $27,500. The concessional cap includes any SG contribution your employer has made on your behalf.


Don’t forget about the Carry-Forward provision- a person with a balance of under $500,000 can carry forward any unused concessional cap for up to 5 years (going back to 1 July 2018). Seek advice if you think this is relevant to you as there are penalties for getting it wrong.


Increased Non-Concessional Cap

From 1 July the non concessional cap that limits the amount of after-tax contributions you can make a year has increased from $100,000 to $110,000. This also applies for the bring forward rule which allows you to contribute up to 3 years’ worth, taking the new limit to $330,000.


The bring forward rule has also received an extension from 65 to those under 67. This means people that were age 65 or 66 at the start of the financial year may now have more flexibility to make additional non concessional contributions under the bring-forward rules. If you have already turned 67 you will still need to satisfy the work test to make the contribution.


Higher Total Super Balance

From 1 July a person can have total super savings up to $1.7m (increased from $1.6m). Higher total super balances can be limited with the bring-forward rule. Those with a balance of under $1.48m can use the bring forward non-concessional cap of $330,000 however this reduces for total super balances above $1.48m. Again we suggest you seek advice to understand what applies to you. If you have already commenced retirement phase then your total super cap increases but only on a proportional basis based on the unused amount of your total balance cap (confused yet?)


Self Managed Super Funds

From1 July a self managed super fund is allowed to increase members from four to six.


Superannuation rules are complex and timing is important. Please ensure you seek advice to maximise the opportunities available to you. Get in touch HERE.


This information contained in this document has been provided as general advice only. The contents of this document have been prepared without taking account of your personal objectives, financial situation or needs. You should, before making any decision regarding any information, strategies or products mentioned in this document, consult with your GPS Wealth Ltd financial adviser to consider whether it is appropriate having regard to your own objectives, financial situation and needs

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