SGC Age Limit

The SGC age limit refers to the age of an employee who is eligible to receive mandatory employer super contributions. Superannuation Guarantee Contirbutions (SGC) are required to be paid by an employer into an employee’s super account. SGC must be paid by the...

Work Test SMSF

The SMSF work test relates to member contributions into a self managed superannuation fund (SMSF). A SMSF has two phases: accumulation phase and pension phase.   Super contributions can only be made to an accumulation account. This is a tax-effective way to accumulate...