Thursday 17 May 2012
SMSF Tax Rates - Summary

Tax Rates where Member has NOT Commenced Pension: %
Income 15%
Capital Gains - Asset Owned Under 12 Months 15%
Capital Gains - Asset Owned Over 12 Months 10%
Concessional Contributions 15%
Non Concessional Contributions 0%
Lump Sum Withdrawals - Aged Over 60 0%
Lump Sum Withdrawals - Aged 55 to 59 Click Here

Tax Rates where Member has Commenced Pension: %
Income 0%
Capital Gains - Asset Owned Under 12 Months 0%
Capital Gains - Asset Owned Over 12 Months 0%
Concessional Contributions 15%
Non Concessional Contributions 0%
Pension Withdrawals - Aged Over 60 0%
Pension Withdrawals - Aged 55 to 59 Click Here
Lump Sum Withdrawals - Aged Over 60 0%
Lump Sum Withdrawals - Aged 55 to 59 Click Here

 

 

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